https://www.taxtmi.com/caselaws?id=93029 Dilution of an excisable insecticide from higher concentration to a lower one did not amount to manufacture because the product retained its name, character and use. The mere reduction in concentration did not create a new commodity known to the market with a different identity, so no fresh excise duty liability arose. A Board circular relied on by the Revenue was treated as unhelpful because it had already been quashed by High Courts. en-us Wed, 25 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 17:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93029 Dilution of an excisable insecticide from higher concentration to a lower one did not amount to manufacture because the product retained its name, character and use. The mere reduction in concentration did not create a new commodity known to the market with a different identity, so no fresh excise duty liability arose. A Board circular relied on by the Revenue was treated as unhelpful because it had already been quashed by High Courts. Case-Laws Central Excise Wed, 25 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93029