https://www.taxtmi.com/caselaws?id=49955 Oil blowing of petroleum bitumen was held not to amount to manufacture because the process merely increased the softening point and did not create a new and distinct commodity. Mere chemical change during processing was insufficient to establish emergence of a different product, and the later coordinate Bench view and Board circular supported that approach. As the blown bitumen was not a manufactured product on these facts, duty was not leviable on it on that basis. en-us Wed, 04 Oct 2000 00:00:00 +0530 Wed, 18 Aug 2010 17:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49955 Oil blowing of petroleum bitumen was held not to amount to manufacture because the process merely increased the softening point and did not create a new and distinct commodity. Mere chemical change during processing was insufficient to establish emergence of a different product, and the later coordinate Bench view and Board circular supported that approach. As the blown bitumen was not a manufactured product on these facts, duty was not leviable on it on that basis. Case-Laws Central Excise Wed, 04 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49955