https://www.taxtmi.com/caselaws?id=41552 Mixing synthetic resin with alcohol to produce a resin solution was not manufacture for excise purposes because the process only diluted the resin and did not create a new, commercially distinct commodity with a different name, character or use; excise duty was therefore not chargeable on that basis. A demand for differential duty was, however, treated as valid under rule 10 because the short levy arose from departmental mistake in assessing duty only on the resin content instead of the total weight of the solution. The stated final position was that, despite the valid invocation of rule 10, the demand could not be sustained since the process itself was not manufacture. en-us Tue, 22 Jan 1985 00:00:00 +0530 Fri, 04 Jun 2010 13:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41552 Mixing synthetic resin with alcohol to produce a resin solution was not manufacture for excise purposes because the process only diluted the resin and did not create a new, commercially distinct commodity with a different name, character or use; excise duty was therefore not chargeable on that basis. A demand for differential duty was, however, treated as valid under rule 10 because the short levy arose from departmental mistake in assessing duty only on the resin content instead of the total weight of the solution. The stated final position was that, despite the valid invocation of rule 10, the demand could not be sustained since the process itself was not manufacture. Case-Laws Central Excise Tue, 22 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41552