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2018 (11) TMI 1285 - KERALA HIGH COURTLevy of Excise Duty - refined oil - decisions rendered prior to the amendments brought to Section 2 of the Central Excise Act, 1944 and the Notes introduced in Chapter 27 of the Central Excise Tariff Act, 2004-05 relied upon - Held that:- In the context of the additions made to the Chapter notes of Schedule I, process for packing or reCEA packing or refining for the purpose of producing lubricating oil would be a 'manufacture'. This aspect has not been looked into by the Tribunal at all. Since adjudication of factual aspects are involved, it is only proper that the Tribunal considers the issue afresh - appeal allowed by way of remand.
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