1998 (4) TMI 366 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the blending of synthetic dyes, stating that the process did not amount to manufacturing a new product. The tribunal found that the burden of proof was not met by the Department, and the blending did not result in a different product. The appeal was allowed, and the impugned order was set aside.