https://www.taxtmi.com/caselaws?id=254691 The Tribunal held that the appellants' process of diluting and repacking chemical products amounted to manufacture, creating new products with distinct characteristics. The final products were classified under the appropriate tariff heading and deemed excisable, subject to duty. The duty liability computation was to consider the selling price as cum duty price. The penalty imposed was set aside due to the appellants' genuine conduct and the nature of the dispute. en-us Fri, 28 Nov 2014 00:00:00 +0530 Tue, 16 Jun 2015 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254691 The Tribunal held that the appellants' process of diluting and repacking chemical products amounted to manufacture, creating new products with distinct characteristics. The final products were classified under the appropriate tariff heading and deemed excisable, subject to duty. The duty liability computation was to consider the selling price as cum duty price. The penalty imposed was set aside due to the appellants' genuine conduct and the nature of the dispute. Case-Laws Central Excise Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254691