https://www.taxtmi.com/caselaws?id=54041 Cutting, crushing betel nuts and adding ingredients to produce supari created a new and commercially distinct commodity, so the process constituted manufacture. Chapter Note 4 of Chapter 21, which specifically covers betel-nut powder known as supari, could not be disregarded, and the product was therefore classifiable under Chapter 21 rather than as mere betel nut under Chapter 8. The Tribunal applied the principle that commercially distinct emergence from processing is sufficient to establish manufacture and accepted the Revenue's classification case. en-us Tue, 12 Apr 2005 00:00:00 +0530 Thu, 09 May 2024 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54041 Cutting, crushing betel nuts and adding ingredients to produce supari created a new and commercially distinct commodity, so the process constituted manufacture. Chapter Note 4 of Chapter 21, which specifically covers betel-nut powder known as supari, could not be disregarded, and the product was therefore classifiable under Chapter 21 rather than as mere betel nut under Chapter 8. The Tribunal applied the principle that commercially distinct emergence from processing is sufficient to establish manufacture and accepted the Revenue's classification case. Case-Laws Central Excise Tue, 12 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54041