2001 (7) TMI 765 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai rejected Revenue appeals against impugned orders dated 10-2-1997. The Tribunal confirmed the Commissioner's decision that a process of dilution did not result in the manufacture of a new product for classification under Chapter 38. Legislative changes brought in the Budget were held to have prospective effect only. The appeals were rejected based on previous decisions.