https://www.taxtmi.com/caselaws?id=51830 The Tribunal held that the process of converting 'soft serve mix' to 'soft serve' amounts to manufacture. The product 'soft serve' was classified under Sub-Heading 2108.91 as an edible preparation not elsewhere specified. The Tribunal also determined that 'soft serve' is eligible for the Small Scale Exemption as it does not bear any brand name. Both appeals were disposed of accordingly. en-us Wed, 29 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 16:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51830 The Tribunal held that the process of converting 'soft serve mix' to 'soft serve' amounts to manufacture. The product 'soft serve' was classified under Sub-Heading 2108.91 as an edible preparation not elsewhere specified. The Tribunal also determined that 'soft serve' is eligible for the Small Scale Exemption as it does not bear any brand name. Both appeals were disposed of accordingly. Case-Laws Central Excise Wed, 29 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51830