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2009 (2) TMI 170 - AT - Central ExciseManufacture – Blending – Change of identity and characteristics - Held that - The MS and HSD after being blended with small quantity of MFAs remain MS and HSD only, conforming to ISI specifications IS:2796 - 2000 and IS: 1460 - 2000 respectively just because blending improves their quality and after blending they are sold under different brandnames like “Speed”, “Power”, “Turbojet” etc. they do not become products different from unblended MS/HSD, with different characteristics and usages - Their characteristics remain the same, as they both have to conform to the ISI specification for unblended MS/HSD and their usage also remain the same - a process or treatment to enhance the marketability of a product or improve the value addition does not amount to manufacture - In this case, the blending only improves the quality of the MS/HSD resulting in better value addition, without charging the basic characteristics and us ages of the products – Demand can not be sustained.
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