1998 (4) TMI 366

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...., for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The appellant manufactured in 1986 synthetic dyes classifiable under Item 14D of the Act. After clearing such dyes on payment of duty it blended some quantity of such dyes as quantities of different colours and made the resultant colour of a liquid by addition of solvent. In the order impugned in the appeal Collector (Appeals) ha....

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....rocess undertaken amounted to manufacture of a new product. No such reason is present in the order of the Assistant Collector or Collector (Appeals). The burden of establishing that the process amounted to manufacture has not been discharged by the Department. 5. Further the process does not seem to amount to manufacture on the face of it. The dyes manufactured by the appellant are now class....