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2017 (7) TMI 715 - AT - Central ExciseManufacture - dilution and addition of preservatives, with branding of the product - Held that: - there must be a transformation, a new and different article must emerge having a distinctive name, character or use - Applying the principle to the facts of the present case, we note that different tests conducted by the Revenue clearly indicated that the raw material as well as the impugned goods are having same chemical characters. This is not disputed - we are not able to discern any substantial point or evidence so as to interfere with the said finding of the original authority - appeal dismissed - decided against Revenue.
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