https://www.taxtmi.com/caselaws?id=43834 Agglomerated marble slabs and tiles were not regarded as a new and distinct manufactured commodity because crushing marble chips, adding pigments and binders, moulding, and applying pressure did not alter their essential identity in trade and commercial understanding. Excise duty under Section 3 of the Central Excises and Salt Act, 1944 applies only where manufacture brings into existence a product with a distinct name, character and use, and that test was not satisfied here. The goods retained their essential character as marble products, so the specific tariff entry for Chapter 25 prevailed over the residuary Chapter 68. No excise duty was therefore leviable on the product. en-us Wed, 10 Nov 1993 00:00:00 +0530 Mon, 21 Jun 2010 13:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43834 Agglomerated marble slabs and tiles were not regarded as a new and distinct manufactured commodity because crushing marble chips, adding pigments and binders, moulding, and applying pressure did not alter their essential identity in trade and commercial understanding. Excise duty under Section 3 of the Central Excises and Salt Act, 1944 applies only where manufacture brings into existence a product with a distinct name, character and use, and that test was not satisfied here. The goods retained their essential character as marble products, so the specific tariff entry for Chapter 25 prevailed over the residuary Chapter 68. No excise duty was therefore leviable on the product. Case-Laws Central Excise Wed, 10 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43834