https://www.taxtmi.com/caselaws?id=167459 Grinding soapstone lumps into soapstone powder was treated as manufacture because the process produced a commercially distinct product with a different name, character and use, making the powder exigible to duty. The limitation plea failed because the absence of licence, declarations and departmental intimation supported suppression, so the extended period under Rule 9(2) applied. For small-scale exemption, turnover was required to be computed on the full value of clearances, not merely job charges, because the notifications did not permit substitution of the goods' value. Freight, sales tax, octroi and packing deductions were disallowed on the facts, and the exemption claims failed. en-us Fri, 09 Aug 1985 00:00:00 +0530 Sat, 20 Dec 2014 14:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167459 Grinding soapstone lumps into soapstone powder was treated as manufacture because the process produced a commercially distinct product with a different name, character and use, making the powder exigible to duty. The limitation plea failed because the absence of licence, declarations and departmental intimation supported suppression, so the extended period under Rule 9(2) applied. For small-scale exemption, turnover was required to be computed on the full value of clearances, not merely job charges, because the notifications did not permit substitution of the goods' value. Freight, sales tax, octroi and packing deductions were disallowed on the facts, and the exemption claims failed. Case-Laws Central Excise Fri, 09 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167459