https://www.taxtmi.com/caselaws?id=88936 The tribunal held that dilution of products by the appellants did not amount to manufacturing new products, aligning with precedents that dilution alone does not create a new excisable commodity attracting duty liability. The tribunal found no evidence supporting the Collector (Appeals)' classification based on different names and bath ratios, emphasizing the lack of proven differences in characteristics and use from the original material. Relying on past decisions, the tribunal set aside the Collector (Appeals) decision and ruled in favor of the appellants, concluding no duty liability on the diluted products. en-us Mon, 10 Aug 1998 00:00:00 +0530 Thu, 22 Sep 2011 12:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88936 The tribunal held that dilution of products by the appellants did not amount to manufacturing new products, aligning with precedents that dilution alone does not create a new excisable commodity attracting duty liability. The tribunal found no evidence supporting the Collector (Appeals)' classification based on different names and bath ratios, emphasizing the lack of proven differences in characteristics and use from the original material. Relying on past decisions, the tribunal set aside the Collector (Appeals) decision and ruled in favor of the appellants, concluding no duty liability on the diluted products. Case-Laws Central Excise Mon, 10 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88936