https://www.taxtmi.com/caselaws?id=798384 Intermixing superior kerosene oil (SKO) with high-speed diesel or motor spirit during pipeline transfer does not constitute manufacture under Section 2(f) of the Central Excise Act, 1944, where the goods are not listed in the Third Schedule to the Central Excise Tariff Act, 1985. A departmental circular cannot, without statutory support, require duty on SKO at the higher HSD/MS rate. Nor can manufacture be sustained on a ground absent from the show-cause notice. Consequently, the higher differential central excise duty demand on interface-SKO clearances was unsustainable. en-us Wed, 02 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798384 Intermixing superior kerosene oil (SKO) with high-speed diesel or motor spirit during pipeline transfer does not constitute manufacture under Section 2(f) of the Central Excise Act, 1944, where the goods are not listed in the Third Schedule to the Central Excise Tariff Act, 1985. A departmental circular cannot, without statutory support, require duty on SKO at the higher HSD/MS rate. Nor can manufacture be sustained on a ground absent from the show-cause notice. Consequently, the higher differential central excise duty demand on interface-SKO clearances was unsustainable. Case-Laws Central Excise Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798384