https://www.taxtmi.com/caselaws?id=30713 Mixing reddish pan masala with fresh pan masala was held not to amount to manufacture under Rule 173-L and Chapter Note 7 because the original and resultant goods retained the same physical and chemical characteristics and no new commercially distinct product emerged. On that basis, the Tribunal's finding that no manufacture had taken place was left undisturbed, and no referable question of law arose from the challenged orders. The reference applications were therefore rejected, with the issue answered against the Revenue and in favour of the assessee. en-us Mon, 20 Aug 2007 00:00:00 +0530 Wed, 17 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30713 Mixing reddish pan masala with fresh pan masala was held not to amount to manufacture under Rule 173-L and Chapter Note 7 because the original and resultant goods retained the same physical and chemical characteristics and no new commercially distinct product emerged. On that basis, the Tribunal's finding that no manufacture had taken place was left undisturbed, and no referable question of law arose from the challenged orders. The reference applications were therefore rejected, with the issue answered against the Revenue and in favour of the assessee. Case-Laws Central Excise Mon, 20 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30713