https://www.taxtmi.com/forum/issue?id=2621 Whether reducing the physical size of calcined petroleum coke (CPC) under tariff heading 27131200 is manufacturing activity depends on whether the process changes the goods' essential character or classification; the questioner argues it does not because raw material and product remain of the same nature and tariff heading, while the reply requests details of the process, equipment, market name and end use as determinative factors for classification and central excise registration. en-us Sat, 08 Jan 2011 17:44:42 +0530 Thu, 23 Jan 2025 15:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2621 Whether reducing the physical size of calcined petroleum coke (CPC) under tariff heading 27131200 is manufacturing activity depends on whether the process changes the goods' essential character or classification; the questioner argues it does not because raw material and product remain of the same nature and tariff heading, while the reply requests details of the process, equipment, market name and end use as determinative factors for classification and central excise registration. Discussion-Forum Central Excise Sat, 08 Jan 2011 17:44:42 +0530 https://www.taxtmi.com/forum/issue?id=2621