https://www.taxtmi.com/caselaws?id=170510 Tasopal-30 and Carewet (o) were treated as manufactured goods because ingredients beyond NP 100 were added in the laboratory, giving the products a distinct commercial identity and separate sale names; their clearances were therefore includible in the small-scale exemption limit and were dutiable. Tasopal-100, however, resulted only from adding an equal quantity of water to NP 100 and was held to be mere dilution, not manufacture. Section 11AC penalty was held inapplicable for the relevant period because it came into force only from 28-9-1996, leaving only any otherwise sustainable penalty under Rule 173Q. Quantification was remitted for fresh computation on that basis. en-us Mon, 30 Jan 2012 00:00:00 +0530 Mon, 01 Jun 2015 14:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170510 Tasopal-30 and Carewet (o) were treated as manufactured goods because ingredients beyond NP 100 were added in the laboratory, giving the products a distinct commercial identity and separate sale names; their clearances were therefore includible in the small-scale exemption limit and were dutiable. Tasopal-100, however, resulted only from adding an equal quantity of water to NP 100 and was held to be mere dilution, not manufacture. Section 11AC penalty was held inapplicable for the relevant period because it came into force only from 28-9-1996, leaving only any otherwise sustainable penalty under Rule 173Q. Quantification was remitted for fresh computation on that basis. Case-Laws Central Excise Mon, 30 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170510