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TMI Blog2009 (2) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - a process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith multifunctional additives would amount to manufacture under the Central Excise Act, 1944. 3. Learned Advocate placed reliance on decision of the Tribunal in Hindustan Petroleum Corporation Ltd. and others v. CCE, Delhi and Rohtak [2009 (234) E.L.T. 648 (T) = 2009 (162) ECR 16 (Tri-Delhi)] whereby the Tribunal has held that the process of treatment to enhance the marketability of a prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter considering the rival contentions on this point, we, for the reasons given below, hold that this process does not amount to "manufacture" and hence would not attract 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esulting in better value addition, without charging the basic characteristics and us ages of the products." 4. Following the ratio of the said decision of the Tribunal in the case of Hindustan Petroleum Corpn. Ltd. and others (supra), the impugned order is set aside and appeal is allowed with consequential relief. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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