TMI Blog2012 (1) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... s. As brought out in a statement at page no. 17 of the appeal papers, the composition of these three items are as under as indicated against serial nos. 1, 3 and 6 :- Sl. No Name NP- 100 Water Detanil R.Wet Nico- solvo Urea Remarks 1. Tasopal-30 15.0 83.0 2.0 - - - For 100 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions reveal that the products in question viz. Tasopal and Carewet were manufactured as follows :- Sulphuric Acid + Lauryl Acetate Benzene + ice = Acid Slurry Acid Slurry + Caustic Soda + Urea + Water = Detanil Detanil + Exoliated Nonyl Phenol + Water = Tasopal , - Carewet . Hence the contention of the appellant that the process involved is only a mere dilution of the bought out goods does not appear correct. The Detanil manufactured by the appellant was used in the manufacture of Tasopal and Carewet along with the bought out Ethoxilated Nonyl Phenol , and the final product that emerges are different commercial products with new name, character and market. In this view of the matter, I do not find any merits in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, we find that for manufacture of Tasopal-30 and Carewet (o), as held by the lower appellate authority, Detanil and Water is added to NP 100 in the case of Tasopal-30 and in addition, Nicosolvo and Urea are added in respect of Carewet (o) . Hence both Tasopal-30 and Carewet (o) have additional ingredients in addition to NP 100 , and as such addition is done in a laboratory and obviously, the resultant product is sold under a name different from main raw material NP 100, these cannot be considered to be products resulting from mere dilution as contended by the learned Advocate. It has been clarified in the statement at page no. 18 of the appeal papers that Nicosolvo is Butyl Ethyl Ether . Considering the constituents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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