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Blending Motor Spirit with Additives isn't Manufacturing New Product under Central Excise Law, even if Branded 'Speed'.

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....Manufacture - blending of MS with MFA does not result into the manufacture of a new product, even if the emerged product is branded as 'speed' and marketed accordingly after some value addition.....

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Blending Motor Spirit with Additives isn't Manufacturing New Product under Central Excise Law, even if Branded 'Speed'.