https://www.taxtmi.com/caselaws?id=40719 A coffee-chicory blend was treated as manufactured excisable goods because roasting chicory, powdering it, and mixing it with coffee produced a commercially distinct article with a separate name, character, and use. The court applied the settled test that manufacture requires emergence of a new marketable commodity, so the blend fell within Item 68 of the First Schedule to the Central Excises and Salt Act, 1944. The blend also did not qualify for exemption under Notification No. 55/75, because coffee and similar blends were regarded in common parlance as beverages, not food products or food preparations. en-us Fri, 12 Oct 1979 00:00:00 +0530 Thu, 13 May 2010 17:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40719 A coffee-chicory blend was treated as manufactured excisable goods because roasting chicory, powdering it, and mixing it with coffee produced a commercially distinct article with a separate name, character, and use. The court applied the settled test that manufacture requires emergence of a new marketable commodity, so the blend fell within Item 68 of the First Schedule to the Central Excises and Salt Act, 1944. The blend also did not qualify for exemption under Notification No. 55/75, because coffee and similar blends were regarded in common parlance as beverages, not food products or food preparations. Case-Laws Central Excise Fri, 12 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40719