2014 (3) TMI 828

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....Amit Jain and L.P. Asthana, Advocates, for the Appellant. Shri Nitin Pathak, DR, for the Respondent. ORDER All the appeals are being disposed of by a common order as the issue involved is identical. 2. The dispute required to be resolved is as to whether conversion of motor spirit into motor spirit power and of HSD into HSD turbojet by mixing small quantities of multifunctional additives ....

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....ess of blending of imported superior Kerosene oil with domestically/indigenously produced kerosene oil to raise the smoke point from 15 mm to 18 mm, so as to bring into existence kerosene which is complete excisable and marketable product as per the BIS standard 1459-1974, amounts to manufacture. However, we find that the issue involved in the said decision is entirely different from the precedent....