https://www.taxtmi.com/caselaws?id=54633 Crushing old rubber into crumb rubber powder was treated as a mere change in physical form, not a process that created a new commodity with a distinct commercial or chemical identity. The note applies the principle that manufacture requires emergence of a commercially different product, and that tariff classification alone cannot establish duty liability. It also records that earlier binding decisions in the assessee's own case had already held the powder was obtained only by crushing, with no new product emerging. On that reasoning, the process was held not to amount to manufacture and duty could not be sustained without proof of manufacture. 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 into crumb rubber powder was treated as a mere change in physical form, not a process that created a new commodity with a distinct commercial or chemical identity. The note applies the principle that manufacture requires emergence of a commercially different product, and that tariff classification alone cannot establish duty liability. It also records that earlier binding decisions in the assessee's own case had already held the powder was obtained only by crushing, with no new product emerging. On that reasoning, the process was held not to amount to manufacture and duty could not be sustained without proof of manufacture. Case-Laws Central Excise Tue, 29 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54633