https://www.taxtmi.com/caselaws?id=165880 Benzene and toluene used as solvent media in the manufacture of malathion (technical) were held to fall within the concessional duty notification because "formulation" was given its technical and chemical meaning. The Board accepted that the use of the materials as solvents satisfied the requirement that they be used in the formulation of pesticidal solutions, sprays and suspensions. The attempted distinction between "manufacture" and "formulation" was treated as having no worthwhile difference for the notification, and the concessional duty benefit was available. en-us Tue, 18 Aug 1981 00:00:00 +0530 Thu, 14 Aug 2014 14:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165880 Benzene and toluene used as solvent media in the manufacture of malathion (technical) were held to fall within the concessional duty notification because "formulation" was given its technical and chemical meaning. The Board accepted that the use of the materials as solvents satisfied the requirement that they be used in the formulation of pesticidal solutions, sprays and suspensions. The attempted distinction between "manufacture" and "formulation" was treated as having no worthwhile difference for the notification, and the concessional duty benefit was available. Case-Laws Central Excise Tue, 18 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165880