https://www.taxtmi.com/caselaws?id=82705 The Tribunal held that the dilution process of pesticidal chemicals with carriers and agents did not amount to "manufacture" under the Central Excises and Salts Act. The products resulting from the process did not have distinct identities, as they were marketed under the same names as the basic chemicals. Therefore, the appeal was rejected as the processing did not create new commodities recognized commercially as such. en-us Wed, 15 Sep 1993 00:00:00 +0530 Wed, 06 Jul 2011 18:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82705 The Tribunal held that the dilution process of pesticidal chemicals with carriers and agents did not amount to "manufacture" under the Central Excises and Salts Act. The products resulting from the process did not have distinct identities, as they were marketed under the same names as the basic chemicals. Therefore, the appeal was rejected as the processing did not create new commodities recognized commercially as such. Case-Laws Central Excise Wed, 15 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82705