that
'cane jaggery' and 'palm jaggery' were commercially
different commodities. The methods of production of 'palm
jaggery ... that "cane
jaggery" and "palm jaggery" are commercially different
commodities. "Cane jaggery" is produced from the juice of
sugarcane
which is different from that, which originally existed
in the sense that the thing produced is by itself a commercially
different commodity whereas ... moment there is transformation into a new
commodity commercially known as a distinct and separate
commodity having its own character, use and name, whether
which is different
from that, which originally existed in the sense that the thing
produced is by itself a commercially different commodity whereas ... moment
there is transformation into a new commodity commercially known as a
distinct and separate commodity having its own character, use and name,
whether
which renders cotton-fabric cease to be 'grey
fabric' as commercially known and understood. The question
whether 'calendering' and 'shearing ... facts of
these cases, does not become new and commercially different
commodity and cease to be 'Grey cloth'. There is thus no
justification
hides and skins which constituted a different commodity from dressed hides and skins with different physical properties. It has also considered the question ... process do not show any kind of change or a commercially different commodity is not seen to be passing through the various stages
processes of bleaching, dyeing, sizing, printing, finishing, etc., emerges as a commercially different commodity with its own price structure, custom and other commercial incidents ... commercial incidents of the industrial product for identifying it as a commercially different commodity. This is a clear indication of setting of a new dimension
also pointed out that the end product is totally different and is commercially different commodity than the major input rectified spirit, which ... Apex Court held that "if a commercially different article or commodity results after processing, then it would be a manufacturing activity. "
13. While
applied thus : Does the processing of the original commodity bring into existence a commercially different and distinct article ? Explaining the issue, the apex court observed ... commercially different and distinct commodity ? On an application of this test, it is clear that the blending of different qualities of ore possessing differing chemical
transformation of grey cloth into a new commodity commercially known as a distinct and separate commodity having its own character, use and name ... Transformation of grey cloth to the extent that it became a commercially different commodity was sufficient to hold that there was manufacture or production
wherein it was held that raw cashew-nut becomes commercially different commodity when as a result of processing they are converted into edible kernels ... that raw hides and skins and tanned hides and skins are commercially different commodities as by applying preservative a change is brought in raw hides
