https://www.taxtmi.com/caselaws?id=166671 The Tribunal held that crushing waste rubber into powder did not amount to manufacturing under Central Excise & Customs regulations. Despite the change in physical form, the original characteristics and chemical identity of the substance remained unchanged. As there was no chemical reaction or reformation, the Tribunal concluded that the process did not create a new product. Consequently, the demand for duty was deemed unsustainable, and the appeal was allowed without further consideration of other arguments raised. en-us Tue, 27 Sep 1983 00:00:00 +0530 Thu, 30 Oct 2014 14:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166671 The Tribunal held that crushing waste rubber into powder did not amount to manufacturing under Central Excise & Customs regulations. Despite the change in physical form, the original characteristics and chemical identity of the substance remained unchanged. As there was no chemical reaction or reformation, the Tribunal concluded that the process did not create a new product. Consequently, the demand for duty was deemed unsustainable, and the appeal was allowed without further consideration of other arguments raised. Case-Laws Central Excise Tue, 27 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166671