Commr.Of Cen.Exic.Ii Bangalore vs M/S Osnar Chemical P.Ltd

The Supreme Court ruled that the mechanical mixing of polymer with heated bitumen does not constitute the manufacture of a new commercially identifiable product, thus exempting it from excise duty under the Central Excise Act, 1944. The Court emphasized that the process does not result in a product that is distinct from the original materials, aligning with the definitions under the Central Excise Tariff Act, 1985. The appeals by the revenue were dismissed, affirming the Tribunal's decision.