https://www.taxtmi.com/caselaws?id=262380 Converting raw tamarind into paste or concentrate was not manufacture because boiling, washing, filtering, squeezing, concentrating and packing did not create a commercially distinct product with a new name, character or use. The process merely removed moisture while the tamarind retained its essential character as a processed food preparation. For tariff purposes, the goods were not a vegetable extract under Chapter 13; on the facts, classification under Chapter 20 was held to be correct. The settled test remains that manufacture requires emergence of a new and different product, and a mere change in form or concentration is insufficient. en-us Wed, 22 Jul 2015 00:00:00 +0530 Fri, 08 Jan 2016 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262380 Converting raw tamarind into paste or concentrate was not manufacture because boiling, washing, filtering, squeezing, concentrating and packing did not create a commercially distinct product with a new name, character or use. The process merely removed moisture while the tamarind retained its essential character as a processed food preparation. For tariff purposes, the goods were not a vegetable extract under Chapter 13; on the facts, classification under Chapter 20 was held to be correct. The settled test remains that manufacture requires emergence of a new and different product, and a mere change in form or concentration is insufficient. Case-Laws Central Excise Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262380