https://www.taxtmi.com/caselaws?id=45187 Shikakai powder was treated as a distinct commodity from soapnut powder because the goods differed in botanical identity, market recognition, and commercial understanding, so exemption available to soapnut could not be extended merely on similarity of use. Conversion of shikakai pods into powder was held to amount to manufacture because crushing and processing produced a new and distinct marketable product, making it excisable under the hair-preparation tariff entry. The ruling turns on commercial parlance for classification and the settled test that a process becomes manufacture when it yields a new commodity. en-us Wed, 03 Feb 1999 00:00:00 +0530 Fri, 09 Jul 2010 10:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45187 Shikakai powder was treated as a distinct commodity from soapnut powder because the goods differed in botanical identity, market recognition, and commercial understanding, so exemption available to soapnut could not be extended merely on similarity of use. Conversion of shikakai pods into powder was held to amount to manufacture because crushing and processing produced a new and distinct marketable product, making it excisable under the hair-preparation tariff entry. The ruling turns on commercial parlance for classification and the settled test that a process becomes manufacture when it yields a new commodity. Case-Laws Central Excise Wed, 03 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45187