https://www.taxtmi.com/caselaws?id=331005 Processing secondary raw materials into blended steel scrap was treated as manufacture because segregation, testing, blending and baling produced a commercially distinct product with a different identity, character and use from the original scrap. On that basis, the blended steel scrap was held liable to Central Excise duty. The blended metal scrap was also accepted as classifiable under Chapter 72044900 of the Central Excise Tariff Act, 1985, as ferrous waste and scrap, based on the product description and tariff heading. en-us Fri, 15 Jul 2016 00:00:00 +0530 Wed, 04 Jan 2017 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331005 Processing secondary raw materials into blended steel scrap was treated as manufacture because segregation, testing, blending and baling produced a commercially distinct product with a different identity, character and use from the original scrap. On that basis, the blended steel scrap was held liable to Central Excise duty. The blended metal scrap was also accepted as classifiable under Chapter 72044900 of the Central Excise Tariff Act, 1985, as ferrous waste and scrap, based on the product description and tariff heading. Case-Laws Central Excise Fri, 15 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331005