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<h1>CEGAT Mumbai: Blending asafoetida with gum and wheat flour not new excisable commodity</h1> The Appellate Tribunal CEGAT, Mumbai held that blending asafoetida with gum and wheat flour does not create a new excisable commodity. Relying on ... Manufacture The Appellate Tribunal CEGAT, Mumbai ruled that blending asafoetida with gum and wheat flour does not result in a new excisable commodity. Citing a previous decision, the Tribunal held that no duty was payable on the product, allowing the appeal and setting aside the impugned order.