https://www.taxtmi.com/caselaws?id=35153 Mere pulverisation or grinding does not amount to manufacture unless a new commodity with a distinct name, character and use emerges. Applying that test, shikakai powder was treated as excisable, while arapputhool, produced only by grinding mohwa cake into powder, was not. The discussion also notes that classification of shikakai powder followed the earlier binding position, SSI exemption depended on clubbing of clearances and unit identity, and duty was to be re-quantified on a cum-duty basis. The extended limitation period was found unavailable because the legal position was unsettled and the belief of non-dutiability was bona fide; clubbing of clearances for SSI computation was upheld. en-us Thu, 05 Mar 2009 00:00:00 +0530 Mon, 11 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35153 Mere pulverisation or grinding does not amount to manufacture unless a new commodity with a distinct name, character and use emerges. Applying that test, shikakai powder was treated as excisable, while arapputhool, produced only by grinding mohwa cake into powder, was not. The discussion also notes that classification of shikakai powder followed the earlier binding position, SSI exemption depended on clubbing of clearances and unit identity, and duty was to be re-quantified on a cum-duty basis. The extended limitation period was found unavailable because the legal position was unsettled and the belief of non-dutiability was bona fide; clubbing of clearances for SSI computation was upheld. Case-Laws Central Excise Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35153