2005 (3) TMI 507

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....C. Mani, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T) (Oral)]. - In this appeal, filed by M/s. Godrej Hi Care Ltd, the issue is whether the process of making mosquito repellant mats with the help of diluted insecticides, amounts to manufacture. 2. Shri Rangan, learned Counsel for the appellants submitted that the appellants manufacture Mosquito repellant mats in the....

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.... concentrated basic pesticidal chemicals carried out through addition of inert carriers/solvent and dispersing and stabilizing agents resulting in their dilution does not amount to manufacture as no new product having distinctive name, character and use emerges. He has also relied upon the decision in the case of Sandoz India Ltd. v. UOI reported in 1980 (6) E.L.T. 696 (Bom.)., wherein it is held ....

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....result of the process undertaken by the manufacturer. In the present case, the appellants are bringing paper mats. They are undertaking the process of diluting insecticides and pouring it on the mats and as a consequence of this process, the paper mat is converted into mosquito repellant mats and are marketed as such. There is no force in the submission of the learned Counsel that a new product ha....