https://www.taxtmi.com/caselaws?id=385506 Processing bees wax by melting, water-washing, re-melting, acid washing, slabbing and repacking was treated as purification and presentation in a more marketable form, not as manufacture. The goods retained their essential character as bees wax, and no new commercially distinct commodity emerged. Mere inclusion of the product in a tariff heading was insufficient to create manufacture liability absent a specific section note, chapter note or tariff deeming provision. On that basis, excise duty, interest and penalty confirmed on the processed bees wax were stated to be unsustainable. en-us Fri, 06 Sep 2019 00:00:00 +0530 Sat, 07 Sep 2019 06:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385506 Processing bees wax by melting, water-washing, re-melting, acid washing, slabbing and repacking was treated as purification and presentation in a more marketable form, not as manufacture. The goods retained their essential character as bees wax, and no new commercially distinct commodity emerged. Mere inclusion of the product in a tariff heading was insufficient to create manufacture liability absent a specific section note, chapter note or tariff deeming provision. On that basis, excise duty, interest and penalty confirmed on the processed bees wax were stated to be unsustainable. Case-Laws Central Excise Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385506