https://www.taxtmi.com/caselaws?id=50875 Addition of chemicals, inert carriers, solvents, surface active dispersing agents and stabilising agents to highly concentrated pesticidal chemicals was treated as not amounting to manufacture under the then-applicable tariff position. The Tribunal relied on earlier decisions in the assessee's own case and other settled precedent, which had already been followed by the Commissioner (Appeals), and noted that High Court authority supported the same view. It was further recorded that this position applied before the introduction of Note 2 to Chapter 38 of the Central Excise Tariff Act, 1985. The dispute was therefore treated as no longer open for reconsideration, and the Revenue's appeals were rejected. en-us Tue, 22 May 2001 00:00:00 +0530 Sat, 18 Sep 2010 11:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50875 Addition of chemicals, inert carriers, solvents, surface active dispersing agents and stabilising agents to highly concentrated pesticidal chemicals was treated as not amounting to manufacture under the then-applicable tariff position. The Tribunal relied on earlier decisions in the assessee's own case and other settled precedent, which had already been followed by the Commissioner (Appeals), and noted that High Court authority supported the same view. It was further recorded that this position applied before the introduction of Note 2 to Chapter 38 of the Central Excise Tariff Act, 1985. The dispute was therefore treated as no longer open for reconsideration, and the Revenue's appeals were rejected. Case-Laws Central Excise Tue, 22 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50875