https://www.taxtmi.com/caselaws?id=50908 Dry roasting, oil roasting, salting and seasoning of cashew nuts, peanuts and almonds did not bring into existence a commercially distinct product, so the process did not amount to manufacture for excise purposes. Applying the commercial identity test, the processed nuts continued to answer the description of edible nuts under Chapter 8 of the Central Excise Tariff Act, and reclassification to Chapter 20 was not justified. As a result, the demand, penalties and confiscation based on reclassification failed, and excise duty was not payable. en-us Wed, 24 Oct 2001 00:00:00 +0530 Sat, 18 Sep 2010 12:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50908 Dry roasting, oil roasting, salting and seasoning of cashew nuts, peanuts and almonds did not bring into existence a commercially distinct product, so the process did not amount to manufacture for excise purposes. Applying the commercial identity test, the processed nuts continued to answer the description of edible nuts under Chapter 8 of the Central Excise Tariff Act, and reclassification to Chapter 20 was not justified. As a result, the demand, penalties and confiscation based on reclassification failed, and excise duty was not payable. Case-Laws Central Excise Wed, 24 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50908