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2023 (9) TMI 1279 - SC ORDERLevy of Excise Duty - Process amounting to manufacture or not - addition or blending of Multi-Functional Additives with Motor Spirit (MS) and duty paid High Speed Diesel (HSD) - HELD THAT:- The Tribunal had followed its previous rulings as well as this Court’s judgments on such issue, which had broadly held that unless the essential characteristic of the article of emerging product changed, the mere blending or addition of something in such articles leading to negligible or inconsequential changes, would not result in manufacture of or the emergence of a new product, as long as its usage remains the same. It is also a matter of record that the product emerging after blending confirms to the same specifications as in the case of old one. It is also pointed out that this issue has been decided against the revenue recently in Commissioner of Trade Tax v. M/s. Kumar Paints and Mill Stores Through its Proprietor [2023 (3) TMI 943 - SUPREME COURT]. This Court is of the opinion that the appeals have to fail - Appeal dismissed.
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