https://www.taxtmi.com/highlights?id=66141 Process amounting to manufacture - Classification of goods - Sulphur – 90% WG with the brand name of CosavetFertis, which is said to be used as fertilizer - there is no change in definition of ‘manufacture’ and ‘excisable goods’ under the Central Excise Act, nor it is there any new pronouncement of a Judicial or quasi-judicial forum affecting the concepts of manufacture or that of excisable goods or classification. - Demand cannot be sustained - AT en-us Thu, 20 Oct 2022 08:48:14 +0530 Thu, 20 Oct 2022 08:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66141 Process amounting to manufacture - Classification of goods - Sulphur – 90% WG with the brand name of CosavetFertis, which is said to be used as fertilizer - there is no change in definition of ‘manufacture’ and ‘excisable goods’ under the Central Excise Act, nor it is there any new pronouncement of a Judicial or quasi-judicial forum affecting the concepts of manufacture or that of excisable goods or classification. - Demand cannot be sustained - AT Highlights Central Excise Thu, 20 Oct 2022 08:48:14 +0530 https://www.taxtmi.com/highlights?id=66141