https://www.taxtmi.com/caselaws?id=48698 Mixing inorganic fillers with duty-paid epoxy resin was analysed under the settled manufacture test requiring a change in name, character or use. The majority view was that the resin remained the same product because the fillers were added only to improve usability, with no chemical change or distinct commercial identity; the process therefore did not amount to manufacture of a new product under Item 15A(1), and the classification and exemption in the impugned order were sustained. The dissenting opinion considered the filled resin classifiable under Item 15A(1) and treated the mixing process as manufacture. en-us Fri, 30 Nov 1990 00:00:00 +0530 Mon, 06 Nov 2023 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48698 Mixing inorganic fillers with duty-paid epoxy resin was analysed under the settled manufacture test requiring a change in name, character or use. The majority view was that the resin remained the same product because the fillers were added only to improve usability, with no chemical change or distinct commercial identity; the process therefore did not amount to manufacture of a new product under Item 15A(1), and the classification and exemption in the impugned order were sustained. The dissenting opinion considered the filled resin classifiable under Item 15A(1) and treated the mixing process as manufacture. Case-Laws Central Excise Fri, 30 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48698