2001 (6) TMI 246

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....then practice of the Tribunal to file as many appeals as per the number of show cause notices. Now the practice has been changed to file the number of appeals as per the Orders-in-Original. As there is only one Order-in-Original, this appeal is taken up to be properly filed. 2. The department initiated proceedings against the respondents for levy of duty on the process of conversion of technical material into formulation on the ground that it amounts to manufacture and a new commercial commodity with separate identity comes into existence. The assessee had taken a view that dilution of the concentrated basic pesticidal chemicals did not bring into existence a process of manufacture in terms of Section 2(f) of the Central Excise Act an....

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....g of the appellants. In the cited case law, the Tribunal has held that the process carried out results only in the dilution rendering the item suitable for use either directly or after addition of water and so it did not constitute manufacture within the meaning of Section 2(f) of the Central Excise Act. Subsequently, the Board issued a circular dated 27-7-1995 which is reported in 1995 (9) RLT M 85, wherein it was mentioned that the process such as the one carried out by the appellants herein would amount to manufacture within the meaning of Section 2(f) of Central Excise Act, and that the formulations would be classifiable under 30.08 of the Tariff. However, this was challenged before the Delhi High Court and the Board's circular cited ab....