https://www.taxtmi.com/caselaws?id=167114 Grinding soap stone into powder of a specified mesh was treated as manufacture because the process produced a commercially marketable article with a distinct name, character and use. On that basis, excise duty applicability was upheld. The claimed exemptions were rejected because the product did not fit the talc variety covered by the earlier notifications, and the small-scale exemption under Notification No. 176/77-CE failed as total clearances from both units exceeded the turnover limit. Penalty under Rule 173Q was sustained since goods were cleared without a licence and without payment of duty. A dissenting view held that grinding did not create a new excisable product, but the majority view prevailed. en-us Wed, 21 Mar 1984 00:00:00 +0530 Sat, 06 Dec 2014 12:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167114 Grinding soap stone into powder of a specified mesh was treated as manufacture because the process produced a commercially marketable article with a distinct name, character and use. On that basis, excise duty applicability was upheld. The claimed exemptions were rejected because the product did not fit the talc variety covered by the earlier notifications, and the small-scale exemption under Notification No. 176/77-CE failed as total clearances from both units exceeded the turnover limit. Penalty under Rule 173Q was sustained since goods were cleared without a licence and without payment of duty. A dissenting view held that grinding did not create a new excisable product, but the majority view prevailed. Case-Laws Central Excise Wed, 21 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167114