https://www.taxtmi.com/caselaws?id=336482 Crushing, grinding, washing and gravity separation of High Carbon Ferro Chrome slag were treated as manufacture because the processes yielded a distinct, identifiable and marketable product with separate existence. The absence of Chapter Note 4 to Chapter 26 did not alter liability on the facts, and contrary authorities were found inapplicable. However, the dispute was considered debatable and bona fide, so extended limitation was rejected, the demand was confined to the normal period of one year, and penalty was set aside. The matter was remanded for fresh quantification of duty for the restricted period. en-us Fri, 16 Dec 2016 00:00:00 +0530 Fri, 09 Feb 2018 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336482 Crushing, grinding, washing and gravity separation of High Carbon Ferro Chrome slag were treated as manufacture because the processes yielded a distinct, identifiable and marketable product with separate existence. The absence of Chapter Note 4 to Chapter 26 did not alter liability on the facts, and contrary authorities were found inapplicable. However, the dispute was considered debatable and bona fide, so extended limitation was rejected, the demand was confined to the normal period of one year, and penalty was set aside. The matter was remanded for fresh quantification of duty for the restricted period. Case-Laws Central Excise Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336482