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2013 (9) TMI 936 - HC - Central ExciseValidity of Circular dated 27th July, 1995 - process amount of manufacture or not - manufacturer of electro thermo appliances used for domestic purposes, had diluted imported insecticides under sub-heading 3808.10 of the Central Excise Tariff Act, 1985, to make them marketable. In this process, solvent, perfume and stabilising agents etc. were added. - revenue contended that the process is amounting to manufacture - Whether the circular was legal and valid as it specifically seeks to override and disputes ratio and declares decision of the Tribunal in the case of Markfed Agro Chemicals v. Collector of Central Excise. Chandigarh, [1993 (9) TMI 192 - CEGAT, NEW DELHI] as an incorrect and a wrong decision – Held that:- We need not examine this issue in great depth and deal as similar contention was raised and answered by a Single Judge of this Court in Kissan Chemicals v. Union of India [1996 (5) TMI 91 - HIGH COURT OF DELHI AT DELHI ] - The Board could not have issued the circular for rendering a decision of the Tribunal as irrelevant and nugatory - It was observed that issuance of the circular by the Board in the present facts was not an appropriate remedy - The remedy actually was to challenge and question the ratio in appropriate proceedings. The petitioner had drawn attention to the judgment of the Supreme Court in Union of India v. Pesticides Manufacturing & Formulators Association of India [2002 (10) TMI 95 - SUPREME COURT OF INDIA] - wherein post-amendment of the tariff, the same issue was examined and it was held that amendments to Chapter 38 in 1996 and 1997 had not resulted in any difference in classification of bulk pesticides and insecticides etc. - The writ petition was allowed and the circular was quashed as well as the show cause notice issued to the petitioner - Decided inf favour of Assessee.
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