https://www.taxtmi.com/caselaws?id=43736 Whole milk powder made from natural milk was treated as a distinct excisable product and remained chargeable to central excise duty under Tariff Item 1B. The later conversion of time-expired whole milk powder into regenerated fluid milk, and then into skimmed milk powder and butter, involved separate manufacturing stages producing different marketable commodities. Regenerated fluid milk was either an intermediate product not exigible to duty or, if treated as a final product, covered by Notification No. 185 of 1975 dated 30 August 1975. That later duty position did not relieve liability arising from the earlier manufacture of whole milk powder. en-us Thu, 11 Dec 1980 00:00:00 +0530 Sat, 19 Jun 2010 17:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43736 Whole milk powder made from natural milk was treated as a distinct excisable product and remained chargeable to central excise duty under Tariff Item 1B. The later conversion of time-expired whole milk powder into regenerated fluid milk, and then into skimmed milk powder and butter, involved separate manufacturing stages producing different marketable commodities. Regenerated fluid milk was either an intermediate product not exigible to duty or, if treated as a final product, covered by Notification No. 185 of 1975 dated 30 August 1975. That later duty position did not relieve liability arising from the earlier manufacture of whole milk powder. Case-Laws Central Excise Thu, 11 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43736