https://www.taxtmi.com/caselaws?id=123568 Base paint cleared in non-standard quantities was treated as capable of retail sale declaration under the Standards of Weights and Measures framework, and later inclusion in the Third Schedule supported that treatment. The Tribunal also relied on the Board's clarification that blending base paint with colourant does not amount to manufacture under the Central Excise Act, because the consumer receives no materially different product. On those grounds, the assessee was found to have established a prima facie case, and waiver of pre-deposit with stay of recovery was granted. en-us Fri, 09 May 2008 00:00:00 +0530 Sat, 15 Sep 2012 13:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123568 Base paint cleared in non-standard quantities was treated as capable of retail sale declaration under the Standards of Weights and Measures framework, and later inclusion in the Third Schedule supported that treatment. The Tribunal also relied on the Board's clarification that blending base paint with colourant does not amount to manufacture under the Central Excise Act, because the consumer receives no materially different product. On those grounds, the assessee was found to have established a prima facie case, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Fri, 09 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123568