https://www.taxtmi.com/caselaws?id=41191 Mica mined in lump form does not become a manufactured product merely because it is cleaned, cut to size and graded for sale. The governing principle is that manufacture under section 2(f) requires a process that brings into existence a new and distinct product with a different identity, character or marketable substance. Processing done only to make the goods marketable is insufficient. On that basis, block mica subjected only to marketing preparation was not liable to central excise duty as manufactured goods, although fabricated mica may stand on a different footing where actual fabrication or punching amounts to manufacture. en-us Mon, 05 May 1980 00:00:00 +0530 Mon, 31 May 2010 11:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41191 Mica mined in lump form does not become a manufactured product merely because it is cleaned, cut to size and graded for sale. The governing principle is that manufacture under section 2(f) requires a process that brings into existence a new and distinct product with a different identity, character or marketable substance. Processing done only to make the goods marketable is insufficient. On that basis, block mica subjected only to marketing preparation was not liable to central excise duty as manufactured goods, although fabricated mica may stand on a different footing where actual fabrication or punching amounts to manufacture. Case-Laws Central Excise Mon, 05 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41191