https://www.taxtmi.com/caselaws?id=31910 The blend of 60% bio-diesel and 40% petro-diesel is classified under Tariff Heading No. 3824 90 90. The process of blending constitutes manufacture under the Central Excise Act. The blend qualifies for full exemption from excise duty under Notification No. 4/2007-CE, including both pure bio-diesel and its blends. en-us Thu, 11 Dec 2008 00:00:00 +0530 Fri, 16 Aug 2013 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31910 The blend of 60% bio-diesel and 40% petro-diesel is classified under Tariff Heading No. 3824 90 90. The process of blending constitutes manufacture under the Central Excise Act. The blend qualifies for full exemption from excise duty under Notification No. 4/2007-CE, including both pure bio-diesel and its blends. Case-Laws Central Excise Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31910