https://www.taxtmi.com/caselaws?id=92890 Blending duty-paid synthetic dyes into different shades by adding solvent did not amount to manufacture where the Department failed to show emergence of a new, commercially distinct product. The notice and orders below lacked a clear basis for treating the process as manufacture, and no market enquiry or other evidence established a change in identity of the goods. Although conversion of dyes into formulated or prepared forms may attract excise duty, mere blending without a new product does not. The duty demand was unsustainable and the finding against the assessee was set aside. en-us Thu, 30 Apr 1998 00:00:00 +0530 Sat, 05 Nov 2011 17:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92890 Blending duty-paid synthetic dyes into different shades by adding solvent did not amount to manufacture where the Department failed to show emergence of a new, commercially distinct product. The notice and orders below lacked a clear basis for treating the process as manufacture, and no market enquiry or other evidence established a change in identity of the goods. Although conversion of dyes into formulated or prepared forms may attract excise duty, mere blending without a new product does not. The duty demand was unsustainable and the finding against the assessee was set aside. Case-Laws Central Excise Thu, 30 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92890