https://www.taxtmi.com/caselaws?id=50546 Blending raw asafoetida with wheat flour and gum Arabic did not amount to manufacture because the process caused no chemical change and produced no new commercially distinct commodity. The added ingredients functioned only as fillers and did not alter the essential character of the asafoetida. Mere conversion from raw form to lump or powder was held insufficient to constitute manufacture, and the position was distinguished from cases where processing created a separate marketable product. en-us Wed, 16 May 2001 00:00:00 +0530 Mon, 23 Aug 2010 13:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50546 Blending raw asafoetida with wheat flour and gum Arabic did not amount to manufacture because the process caused no chemical change and produced no new commercially distinct commodity. The added ingredients functioned only as fillers and did not alter the essential character of the asafoetida. Mere conversion from raw form to lump or powder was held insufficient to constitute manufacture, and the position was distinguished from cases where processing created a separate marketable product. Case-Laws Central Excise Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50546