https://www.taxtmi.com/caselaws?id=46879 Processing shikakai by powdering it through labour or pounding was treated as manufacture because it produced a separate and distinct commercial commodity. On that basis, shikakai powder was classifiable as an excisable product under the relevant tariff entry, including the residuary item "others". The contrary sales tax decision was not followed because it did not address the specific tariff entry or the manufacture question. The challenge therefore failed, and the treatment of shikakai powder as a taxable product was left undisturbed. en-us Fri, 20 Jul 2001 00:00:00 +0530 Sat, 24 Jul 2010 14:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46879 Processing shikakai by powdering it through labour or pounding was treated as manufacture because it produced a separate and distinct commercial commodity. On that basis, shikakai powder was classifiable as an excisable product under the relevant tariff entry, including the residuary item "others". The contrary sales tax decision was not followed because it did not address the specific tariff entry or the manufacture question. The challenge therefore failed, and the treatment of shikakai powder as a taxable product was left undisturbed. Case-Laws Central Excise Fri, 20 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46879