https://www.taxtmi.com/caselaws?id=90963 The Tribunal allowed the appeal in the case concerning the classification of blended lubricating oils under the Central Excise Tariff. It determined that the blending process undertaken by the appellants did not amount to 'manufacture' as per the Tariff Advice. The Tribunal emphasized that for the blending activity to be classified as manufacturing, the resultant products must be distinct from the original oils in the market. As the blended oils did not differ significantly from the base oils, the Tribunal granted the refund claim for duty paid during the relevant period. en-us Wed, 21 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 18:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90963 The Tribunal allowed the appeal in the case concerning the classification of blended lubricating oils under the Central Excise Tariff. It determined that the blending process undertaken by the appellants did not amount to 'manufacture' as per the Tariff Advice. The Tribunal emphasized that for the blending activity to be classified as manufacturing, the resultant products must be distinct from the original oils in the market. As the blended oils did not differ significantly from the base oils, the Tribunal granted the refund claim for duty paid during the relevant period. Case-Laws Central Excise Wed, 21 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90963