https://www.taxtmi.com/caselaws?id=48374 Dilution of concentrated alletherin by adding deodorized kerosene oil, perfume and a stabilising agent was held not to constitute manufacture under section 2(f) of the Central Excises and Salt Act. Manufacture does not cover every process or mere processing unless it results in a new substance known to the market; here, the insecticide was only weakened and repackaged, with no new product coming into existence. In the absence of any specific statutory note treating such dilution as manufacture, the activity fell outside section 2(f) and the question was answered against the Revenue. en-us Fri, 26 Sep 2008 00:00:00 +0530 Thu, 27 Nov 2014 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48374 Dilution of concentrated alletherin by adding deodorized kerosene oil, perfume and a stabilising agent was held not to constitute manufacture under section 2(f) of the Central Excises and Salt Act. Manufacture does not cover every process or mere processing unless it results in a new substance known to the market; here, the insecticide was only weakened and repackaged, with no new product coming into existence. In the absence of any specific statutory note treating such dilution as manufacture, the activity fell outside section 2(f) and the question was answered against the Revenue. Case-Laws Central Excise Fri, 26 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48374