2005 (6) TMI 92

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....to existence a new product viz. Ground Granulated Blast Furnace Slag (GGBS) and whether the same is classifiable under CSH 2618.00 and demands for the period 23-7-1996 to 2/2000 is required to be confirmed. The learned Sr. Counsel pointed out to a large number of judgments to point out that the process of grinding will not bring into existence a new product as the character and physical form of the product does not change. A mere physical change cannot be held that new product has come into existence, requiring it to be classified under different heading and for confirmation of demand. The citations relied by them are as follows :- (i)   CCE v. Coimbatore Pioneer Fertilisers Ltd. - 1997 (94) E.L.T. 6 (S.C.) (ii)  Sandoz (....

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....Industries Ltd. - 1996 (85) E.L.T. 132 (T) (xviii)  M/s. Krishna Chander Dutta (Spice) Pvt. Ltd. v. CTO - 1994 (70) E.L.T. 501 (S.C.) (xix)  M/s. Wolkem India Ltd. v. CCE, Jaipur - 1997 (92) E.L.T. 219 (T) (xx)    M/s. Puran Mal Bansal v. CCE, New Delhi - 2000 (122) E.L.T. 690 (T) (xxi)   M/s. Swastic Tar Products v. CCE, Vadodara - 2000 (122) E.L.T. 759 (T) (xxii)  CCE, New Delhi v. Usha India Ltd. - 2000 (122) E.L.T. 870 (T) (xxiii)  J. Sons Corporation Ltd. v. CCE, Meerut - 2000 (125) E.L.T. 1068 (T). 2. The learned SDR pointed out that the process of crushing of stones into stones of smaller sizes amount to manufacture and the Larger Bench, in the case of Hindustan Construction C....