Classification/ Excisability of Pesticides for the purpose of levy of excise duty

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....addition of chemicals and other ingredients like inert carriers or solvents and also surface active dispersing and stabilizing agents to pesticidal chemicals in highly concentrated form would amount to 'manufacture' within the meaning of Section 2(f) of the CETA 1985, since it results in the emergence of a new and distinct products having different properties viz. Pesticide/insecticide fit for dir....