https://www.taxtmi.com/caselaws?id=40858 Processing asbestos rock into commercially saleable asbestos fibre was held to be manufacture because the mined material underwent crushing, screening, cleaning and further processing until a new, distinct and marketable article emerged. The court applied the settled test of transformation into a different commodity with a separate name, character or use, and treated the Tariff Item specifically covering asbestos fibre as reinforcing Parliament's intent to tax the product as excisable goods. Once the excise levy was upheld, the challenge to additional customs duty based on a like article also failed, and the refund claim could not survive as a consequential relief. en-us Fri, 23 May 1980 00:00:00 +0530 Sat, 15 May 2010 13:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40858 Processing asbestos rock into commercially saleable asbestos fibre was held to be manufacture because the mined material underwent crushing, screening, cleaning and further processing until a new, distinct and marketable article emerged. The court applied the settled test of transformation into a different commodity with a separate name, character or use, and treated the Tariff Item specifically covering asbestos fibre as reinforcing Parliament's intent to tax the product as excisable goods. Once the excise levy was upheld, the challenge to additional customs duty based on a like article also failed, and the refund claim could not survive as a consequential relief. Case-Laws Central Excise Fri, 23 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40858