https://www.taxtmi.com/caselaws?id=2970 Processed nuts such as dry-roasted, oil-roasted, salted, seasoned and branded cashew nuts, peanuts and almonds were treated as preparations of nuts under Chapter 20, not edible nuts under Chapter 8, because the tariff structure and HSN notes specifically cover roasted or prepared nuts and exclude such goods from Chapter 8. The processes of roasting, salting, flavouring, repacking into unit containers and affixing brand names were also treated as manufacture because Section 2(f)(ii) and Chapter Note 3 deem specified labeling, repacking and marketable treatment processes to be manufacture for excise purposes, even without a traditional new commodity test. en-us Thu, 07 Feb 2008 00:00:00 +0530 Wed, 16 Apr 2008 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2970 Processed nuts such as dry-roasted, oil-roasted, salted, seasoned and branded cashew nuts, peanuts and almonds were treated as preparations of nuts under Chapter 20, not edible nuts under Chapter 8, because the tariff structure and HSN notes specifically cover roasted or prepared nuts and exclude such goods from Chapter 8. The processes of roasting, salting, flavouring, repacking into unit containers and affixing brand names were also treated as manufacture because Section 2(f)(ii) and Chapter Note 3 deem specified labeling, repacking and marketable treatment processes to be manufacture for excise purposes, even without a traditional new commodity test. Case-Laws Central Excise Thu, 07 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2970