https://www.taxtmi.com/caselaws?id=246481 The Tribunal ruled in favor of the appellants, holding that blending petrol and HSD with Multifunctional Additives and selling them under specific brand names did not amount to manufacture. The blending process did not create a new product with distinct characteristics, as established by legal precedents. Therefore, the duty demand confirmation and penalty imposition were set aside based on the lack of substantial change in the blended products. en-us Thu, 07 Jun 2012 00:00:00 +0530 Sat, 01 Aug 2015 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246481 The Tribunal ruled in favor of the appellants, holding that blending petrol and HSD with Multifunctional Additives and selling them under specific brand names did not amount to manufacture. The blending process did not create a new product with distinct characteristics, as established by legal precedents. Therefore, the duty demand confirmation and penalty imposition were set aside based on the lack of substantial change in the blended products. Case-Laws Central Excise Thu, 07 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246481