https://www.taxtmi.com/caselaws?id=443657 The Court held that the addition or blending of Multi-Functional Additives with Motor Spirit and duty paid High Speed Diesel did not result in the emergence of new products attracting fresh excise levy. It was determined that the essential characteristics of the products did not significantly change, and the resulting blended product maintained the same specifications as the original. Citing previous rulings, the Court dismissed the appeals, noting a recent decision against the revenue in a similar case. en-us Wed, 12 Apr 2023 00:00:00 +0530 Thu, 28 Sep 2023 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443657 The Court held that the addition or blending of Multi-Functional Additives with Motor Spirit and duty paid High Speed Diesel did not result in the emergence of new products attracting fresh excise levy. It was determined that the essential characteristics of the products did not significantly change, and the resulting blended product maintained the same specifications as the original. Citing previous rulings, the Court dismissed the appeals, noting a recent decision against the revenue in a similar case. Case-Laws Central Excise Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443657