https://www.taxtmi.com/caselaws?id=1626 Mere physical separation of ilmenite, rutile and zircon from beach sand by magnetic, electrostatic and gravity processes did not amount to manufacture because no chemical or physical transformation occurred and no new commercially distinct product emerged. The minerals therefore continued to be classifiable as ore concentrates, and denial of exemption under Notification No. 4/97-C.E. was not sustainable. On that basis, the duty demands were set aside and consequential relief followed. en-us Tue, 24 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1626 Mere physical separation of ilmenite, rutile and zircon from beach sand by magnetic, electrostatic and gravity processes did not amount to manufacture because no chemical or physical transformation occurred and no new commercially distinct product emerged. The minerals therefore continued to be classifiable as ore concentrates, and denial of exemption under Notification No. 4/97-C.E. was not sustainable. On that basis, the duty demands were set aside and consequential relief followed. Case-Laws Central Excise Tue, 24 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1626