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2017 (4) TMI 493 - AT - Central ExciseManufacture - whether preparing branded MS and branded HSD by blending ordinary MS and HSD with MFA amounts to manufacture and whether the branded MS and branded HSD would be liable to duty once again under sub-headings 2710.11 and 2710.19 respectively? Held that: - the identical issue came up before this Tribunal in the appellant's own case HINDUSTAN PETROLEUM CORPN. LTD. Versus COMMR. OF C. EX, DELHI & ROHTAK [2008 (9) TMI 154 - CESTAT, NEW DELHI], where it was held that blending of MS/HSD with MFA to make branded MS/HSD which sell at a premium only improves the quality of the product, and this process, would not amount to manufacture - demand set aside - appeal allowed - decided in favor of assessee.
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