https://www.taxtmi.com/caselaws?id=198100 Processing iron ore into concentrate was held not to amount to manufacture for central excise purposes where the assessee's activity merely improved Fe content through incidental processing and did not bring into existence a commercially distinct new product. The tariff chapter and HSN notes were found insufficient to override the settled position reflected in the Board circular and cited decisions. On that basis, the excise duty demand and penalty could not be sustained. en-us Tue, 10 Oct 2017 00:00:00 +0530 Thu, 28 Feb 2019 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198100 Processing iron ore into concentrate was held not to amount to manufacture for central excise purposes where the assessee's activity merely improved Fe content through incidental processing and did not bring into existence a commercially distinct new product. The tariff chapter and HSN notes were found insufficient to override the settled position reflected in the Board circular and cited decisions. On that basis, the excise duty demand and penalty could not be sustained. Case-Laws Central Excise Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198100