https://www.taxtmi.com/caselaws?id=364765 Regeneration of spent platinum catalyst into activated platinum catalyst was held not to amount to manufacture because the process merely restored the same commodity to usable form without creating a new commercially distinct product. By contrast, conversion of metallic platinum into colloidal platinum catalyst was held to amount to manufacture because the process changed the article's identity, character and use, producing a separate tariffed product. Penalties were set aside because the dispute arose from a bona fide classificatory controversy over the manufacturing test and excisability. The governing principle is that manufacture exists only when processing brings into existence a new and commercially distinct product with a different name, character or use. en-us Tue, 31 Jul 2018 00:00:00 +0530 Sat, 04 Aug 2018 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364765 Regeneration of spent platinum catalyst into activated platinum catalyst was held not to amount to manufacture because the process merely restored the same commodity to usable form without creating a new commercially distinct product. By contrast, conversion of metallic platinum into colloidal platinum catalyst was held to amount to manufacture because the process changed the article's identity, character and use, producing a separate tariffed product. Penalties were set aside because the dispute arose from a bona fide classificatory controversy over the manufacturing test and excisability. The governing principle is that manufacture exists only when processing brings into existence a new and commercially distinct product with a different name, character or use. Case-Laws Central Excise Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364765