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TMI Blog2017 (4) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... d HSD of HPCL is sold under brand names MS Speed and Hi-Speed Diesel. According to the appellants, the MFA is the branded MS and HSD improves the overall engine performance by reducing the harmful carbon deposits in fuel metering system and components as a result of which, the vehicle's engine gives peak performance, engine knocking is eliminated, emission levels are reduced, mileage improves and maintenance cost is reduced. The point of dispute in this group of appeals is as to whether preparing branded MS and branded HSD by blending ordinary MS and HSD with MFA amounts to manufacture and whether the branded MS and branded HSD would be liable to duty once again under sub-headings 2710.11 and 2710.19 respectively. The adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract any central excise duty. 4.1 The MS and HSD after being blended with small quantity of MFAs remain MS and HSD only, conforming to ISI specifications IS : 2796 - 2000 and IS : 1460 - 2000 respectively. Just because blending improves their quality and after blending they are sold under different brandnames like "Speed", "Power", 'Turbojet' etc. they do not become products different from unblended MS/HSD, with different characteristics and usages. Their characteristics remain the same, as they both have to conform to the ISI specification for unblended MS/HSD and their usage also remain the same. Hon'ble Supreme Court in its judgment in case of CCE v. Sudarshan Chemical Industries (supra) and this Tribunal in its judgments in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... added to their names, there is no change in their basic characteristics and usages. As mentioned above, there is no separate ISI specification for branded MS or branded HSD and both branded as well as unbranded MS/HSD have to conform to the same ISI specifications. Similarly, there is no change in their use. Thus applying the above-mentioned criteria laid down by the Hon'ble Supreme Court as to what constitutes manufacture, the process of blending ordinary MS or HSD with MFA to make branded MS or branded HSD, does not amount to manufacture. 4.4 The Tribunal judgment in case of Collector of Customs, Madras v. Air Control System, Madras, wherein Tribunal has held that blending of Sodium Hexa metaphosphate with Polytetra fluorethylene (PTFE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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