https://www.taxtmi.com/caselaws?id=390486 Increasing the purity of lead ingots from 99.5% to 99.9% did not, on the record, create a distinct excisable product or amount to manufacture under Chapter 78. The tariff description treated refined lead as metal containing at least 99.9% lead, and the lower authorities' finding of manufacture was found erroneous in law and fact. In the absence of any supporting test report or other evidentiary basis for the departmental allegation, the duty demand, penalties and confiscation were set aside in favour of the assessee. en-us Mon, 16 Dec 2019 00:00:00 +0530 Sun, 05 Jan 2020 10:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390486 Increasing the purity of lead ingots from 99.5% to 99.9% did not, on the record, create a distinct excisable product or amount to manufacture under Chapter 78. The tariff description treated refined lead as metal containing at least 99.9% lead, and the lower authorities' finding of manufacture was found erroneous in law and fact. In the absence of any supporting test report or other evidentiary basis for the departmental allegation, the duty demand, penalties and confiscation were set aside in favour of the assessee. Case-Laws Central Excise Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390486