TMI Blog2008 (3) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... l in earlier cases, held that physical mixture of already standardized, formulated and prepared ingredients by dissolving in boiling water not results in new product – assessee’s appeal allowed - E/3318-3319/2004 and E/2998 - A/455-458/2008-WZB/AHD - Dated:- 5-3-2008 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Shri Sameer Chitkara, SDR, for the Appellant. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the same and selling as Liquid Blue. The appellants contention is that the said activity does not amount to manufacture, as held by the majority decision of the Tribunal in the case of Jyoti Laboratories v. Collector of C. Ex., Cochin [1994 (72) E.L.T. 669 (Tribunal)]. On the other hand, the Commissioner (Appeals) in one of his order, has relied upon another decision of the Tribunal in case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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