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2011 (2) TMI 526 - CESTAT, MUMBAIManufacture - Classification - Merely because the product is used in the plastic industry, it cannot be held that a new product has emerged - In the instant case, the raw material hydrogenated castor oil is in flake form. The said raw material has been converted into powder form by melting and spraying. No chemical or any other material has been added in the process - Since there is only change in the form and there is no change in the chemical composition, nothing new has emerged so as to constitute a new product with a distinct name, character and use - The Chemical Examiner’s Test Report also supports this position that the end product has the same characteristic as the hydrogenated castor oil. - Decided in favor of the assessee
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