https://www.taxtmi.com/caselaws?id=166798 The Tribunal determined that the process of converting silicone oil into silicone emulsion constitutes "manufacture" under the Central Excises & Salt Act. The resultant silicone emulsion was classified under Item 15A(1) of the Central Excise Tariff Schedule, rejecting the argument for classification under Item 68. It was held that charging excise duty on silicone emulsion, even after silicone oil paid additional customs duty, does not amount to double taxation. The appeal was dismissed, and the stay order was lifted, despite a dissenting opinion emphasizing against taxing the same product twice under the same tariff item. en-us Fri, 02 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 12:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166798 The Tribunal determined that the process of converting silicone oil into silicone emulsion constitutes "manufacture" under the Central Excises & Salt Act. The resultant silicone emulsion was classified under Item 15A(1) of the Central Excise Tariff Schedule, rejecting the argument for classification under Item 68. It was held that charging excise duty on silicone emulsion, even after silicone oil paid additional customs duty, does not amount to double taxation. The appeal was dismissed, and the stay order was lifted, despite a dissenting opinion emphasizing against taxing the same product twice under the same tariff item. Case-Laws Central Excise Fri, 02 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166798