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2008 (12) TMI 29 - AAR - Central ExciseDuty payable on a product which is obtained by blending bio-diesel (methyl ester) and petro-diesel in the ratio of 60% & 40% – classification – held that the blend of pure bio-diesel and petrol-diesel in the ratio of 60% and 40% would fall under 38 24 9090 of CETA, 1985- process of blending would amount to manufacture under CEA, 1944 - above blend is fully exempt from excise duty under Notification No. 4/2006-Central Excise dated 1.3.2006, as amended by Not. 4/2007-Central Excise dated 1.3.07
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