https://www.taxtmi.com/caselaws?id=54633 Crushing old rubber through cutting, sieving and pulverisation into crumb rubber powder does not constitute manufacture where the process causes only a physical change and produces no chemically or commercially distinct commodity. Earlier binding decisions concerning the same assessee treated the powdered material as the result of mere crushing, not a new excisable product. The Revenue must establish that manufacture occurred; tariff classification alone cannot satisfy that burden. Consequently, crumb rubber powder obtained solely by crushing old rubber is not dutiable as a newly manufactured excisable commodity. en-us Tue, 29 Nov 2005 00:00:00 +0530 Thu, 21 Oct 2010 12:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54633 Crushing old rubber through cutting, sieving and pulverisation into crumb rubber powder does not constitute manufacture where the process causes only a physical change and produces no chemically or commercially distinct commodity. Earlier binding decisions concerning the same assessee treated the powdered material as the result of mere crushing, not a new excisable product. The Revenue must establish that manufacture occurred; tariff classification alone cannot satisfy that burden. Consequently, crumb rubber powder obtained solely by crushing old rubber is not dutiable as a newly manufactured excisable commodity. Case-Laws Central Excise Tue, 29 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54633