https://www.taxtmi.com/caselaws?id=51579 Roasting, salting, spicing, repacking and similar processing of dry fruits, peanuts, wheat dalia and rice flips was treated as manufacture because the operations produced commercially distinct goods with a different name, character and use. Processed peanuts, pista, cashew and almonds were regarded as prepared or preserved products under Chapter 20, while wheat dalia and rice flips were also viewed as separate commercial commodities. The commentary reflects the settled excise principle that labour and skill creating a commercially different product can trigger duty, even without complete transformation of the raw material. It also notes that non-compliance with excise procedure and registration may justify confiscation and redemption fine, while penalty exposure may be moderated by prompt duty payment as a mitigating factor. en-us Mon, 12 Aug 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51579 Roasting, salting, spicing, repacking and similar processing of dry fruits, peanuts, wheat dalia and rice flips was treated as manufacture because the operations produced commercially distinct goods with a different name, character and use. Processed peanuts, pista, cashew and almonds were regarded as prepared or preserved products under Chapter 20, while wheat dalia and rice flips were also viewed as separate commercial commodities. The commentary reflects the settled excise principle that labour and skill creating a commercially different product can trigger duty, even without complete transformation of the raw material. It also notes that non-compliance with excise procedure and registration may justify confiscation and redemption fine, while penalty exposure may be moderated by prompt duty payment as a mitigating factor. Case-Laws Central Excise Mon, 12 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51579