TMI Blog1999 (8) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... . Jain, Vice President]. Question involved in this appeal of Revenue is whether dilution of Altherin to 3.6% concentration (w/w) from 90% concentration brings into existence a new excisable commodity known to the market having different name, character or use and therefore, whether the new product so brought into existence by dilution will be liable to duty again. 2. We have heard the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the same; it is merely diluted in concentration. Mosquito is also an insect. Therefore, the product remains as an insecticide. He relies for his submission on Tribunal s judgment in the case of C.C.E. v. Markfed Agro Chemicals reported in 1993 (68) E.L.T. 848 (T) relied upon by the lower appellate authority while deciding against the Revenue. 3.1 He further points out that one of the grounds t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at dilution of the chemical in question involved herein does not lead to any process of manufacture. The product s name and use remain the same and character also remains the same excepting that more concentrated form may be killing other insects whereas the present diluted product may kill specified insects namely mosquitoes. The product, therefore, remains insecticide in character, in use and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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