https://www.taxtmi.com/caselaws?id=90127 Mixing pesticides with inert material and surface active dispersing and stabilising agents was examined as a manufacture issue rather than a classification dispute. The Tribunal noted that the Revenue had not identified any Chapter note or Section note in the new tariff deeming the activity to be manufacture, and treated an earlier decision on similar pesticide processing as prima facie relevant because dilution and formulation did not create a new product with a distinct name, character and use. The applicants therefore established a prima facie case against treatment of the process as manufacture and obtained waiver of the pre-deposit of duty and penalty. en-us Wed, 01 Jul 1998 00:00:00 +0530 Mon, 03 Oct 2011 16:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90127 Mixing pesticides with inert material and surface active dispersing and stabilising agents was examined as a manufacture issue rather than a classification dispute. The Tribunal noted that the Revenue had not identified any Chapter note or Section note in the new tariff deeming the activity to be manufacture, and treated an earlier decision on similar pesticide processing as prima facie relevant because dilution and formulation did not create a new product with a distinct name, character and use. The applicants therefore established a prima facie case against treatment of the process as manufacture and obtained waiver of the pre-deposit of duty and penalty. Case-Laws Central Excise Wed, 01 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90127