https://www.taxtmi.com/caselaws?id=165448 Blending coffee powder with chicory powder to make French Coffee was treated as manufacture because the process produced a commercially distinct article with a separate identity, name, character and use; the blended product therefore fell within the residuary excise entry under Item No. 68, in favour of Revenue. The exemption for food products or food preparations under Notification No. 55/75-C.E. did not apply because coffee was specifically classified under Item No. 2 and the mixture did not satisfy the notification's description; the assessee did not discharge the burden of showing entitlement to exemption, again in favour of Revenue. en-us Fri, 24 Sep 1982 00:00:00 +0530 Thu, 10 Jul 2014 11:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165448 Blending coffee powder with chicory powder to make French Coffee was treated as manufacture because the process produced a commercially distinct article with a separate identity, name, character and use; the blended product therefore fell within the residuary excise entry under Item No. 68, in favour of Revenue. The exemption for food products or food preparations under Notification No. 55/75-C.E. did not apply because coffee was specifically classified under Item No. 2 and the mixture did not satisfy the notification's description; the assessee did not discharge the burden of showing entitlement to exemption, again in favour of Revenue. Case-Laws Central Excise Fri, 24 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165448