1999 (8) TMI 381

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....ocate for the Respondents. [Order per : P.C. Jain, Vice President]. -  Question involved in this appeal of Revenue is whether dilution of Altherin to 3.6% concentration (w/w) from 90% concentration brings into existence a new excisable commodity known to the market having different name, character or use and therefore, whether the new product so brought into existence by dilution will b....

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....hri Devnath for the respondents submits that the product remains the same; it is merely diluted in concentration. Mosquito is also an insect. Therefore, the product remains as an insecticide. He relies for his submission on Tribunal's judgment in the case of C.C.E. v. Markfed Agro Chemicals reported in 1993 (68) E.L.T. 848 (T) relied upon by the lower appellate authority while deciding against the....