https://www.taxtmi.com/caselaws?id=379235 Processes on manganese ore such as heating, quenching, drying and pulverising amount to manufacture only if proper technical material shows that they create a new commercially and technically distinct product and take the goods outside Chapter 26; absent that proof, classification requires fresh factual examination. The extended period of limitation is unavailable where the assessee had disclosed the essential process and the department had earlier clarified the classification and exemption position, because suppression or misstatement is not established on the record. en-us Mon, 22 Apr 2019 00:00:00 +0530 Tue, 30 Apr 2019 10:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379235 Processes on manganese ore such as heating, quenching, drying and pulverising amount to manufacture only if proper technical material shows that they create a new commercially and technically distinct product and take the goods outside Chapter 26; absent that proof, classification requires fresh factual examination. The extended period of limitation is unavailable where the assessee had disclosed the essential process and the department had earlier clarified the classification and exemption position, because suppression or misstatement is not established on the record. Case-Laws Central Excise Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379235