https://www.taxtmi.com/caselaws?id=341523 The Tribunal held that blending duty paid Motor spirit and HSD with Multifunctional additives (MFAs) to create branded products did not amount to manufacture. It was determined that the blending process did not alter the fundamental characteristics or usages of the products, thus not attracting duty liability under specific sub-headings. Relying on precedents and consistent legal principles, the Tribunal set aside the duty demand, allowing the appeal with any required consequential relief. en-us Thu, 16 Mar 2017 00:00:00 +0530 Mon, 12 Nov 2018 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341523 The Tribunal held that blending duty paid Motor spirit and HSD with Multifunctional additives (MFAs) to create branded products did not amount to manufacture. It was determined that the blending process did not alter the fundamental characteristics or usages of the products, thus not attracting duty liability under specific sub-headings. Relying on precedents and consistent legal principles, the Tribunal set aside the duty demand, allowing the appeal with any required consequential relief. Case-Laws Central Excise Thu, 16 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341523