https://www.taxtmi.com/caselaws?id=74653 The Tribunal upheld the Collector's decision that processing Formic Acid from 65% to 85% strength did not constitute manufacture under the Central Excises and Salt Act. The Tribunal found that the process did not result in a new product, as the chemical properties remained the same before and after processing. Therefore, the value of clearances was not to be included in the computation for Notification No. 176/77-C.E., and the review proceedings were dismissed. en-us Fri, 07 Feb 1986 00:00:00 +0530 Fri, 10 Jun 2011 11:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74653 The Tribunal upheld the Collector's decision that processing Formic Acid from 65% to 85% strength did not constitute manufacture under the Central Excises and Salt Act. The Tribunal found that the process did not result in a new product, as the chemical properties remained the same before and after processing. Therefore, the value of clearances was not to be included in the computation for Notification No. 176/77-C.E., and the review proceedings were dismissed. Case-Laws Central Excise Fri, 07 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74653