Process of mixing of thermol and mixed oil doesn’t amount to manufacture

Shah Petroleums Vs C.C.E. & S.T.-Surat-II (CESTAT Ahmedabad) CESTAT Ahmedabad held that mixing of thermol and the input namely Mixed oil does not alter the nature of the product accordingly the same doesn’t amount to manufacture. Facts- The issue involved here is whether super mix oil (first final product) is classifiable under CET 27101990 as claimed by the appellant or under CET 27101190 as claimed by the department and Super C-9 Plus (second final product) is classifiable under CET 27079900 as claimed by the appellant or under CET 27101190 as claimed by the department. Conclusion- We ...