https://www.taxtmi.com/caselaws?id=167617 Mere conversion of barytes lumps into powder, even with sieving in some cases, did not amount to manufacture because it produced no new and distinct commercial article with a different name, character or use; duty under Item 68 was therefore not leviable. The exemption in Notification No. 114/73 also did not apply because the product was not shown to be a mixture of the nature of pigments or dry colours in which barytes formed one ingredient. The stated ratio is that reducing a mineral from lumps to powder, without transformation into a commercially distinct product, is not manufacture for central excise purposes. en-us Thu, 06 Jan 1977 00:00:00 +0530 Fri, 26 Dec 2014 15:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167617 Mere conversion of barytes lumps into powder, even with sieving in some cases, did not amount to manufacture because it produced no new and distinct commercial article with a different name, character or use; duty under Item 68 was therefore not leviable. The exemption in Notification No. 114/73 also did not apply because the product was not shown to be a mixture of the nature of pigments or dry colours in which barytes formed one ingredient. The stated ratio is that reducing a mineral from lumps to powder, without transformation into a commercially distinct product, is not manufacture for central excise purposes. Case-Laws Central Excise Thu, 06 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167617