UDMH and HH Mixing Doesn't Create New Product; Duty Liability Applies to UDMH Used In-House.

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....Manufacture - captive consumption - when by mixing UDMH and HH a new product is not emerging, it cannot be said that UDMH has been captively consumed in the manufacture of a product which is exempted and therefore duty liability has to be discharged on UDMH manufactured by the appellants and used within the factory. - AT....