2026-VIL-1417-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise Act - Manufacture of goods - Dilution and repackaging of Styrene Butadiene Latex with addition of preservatives – Respondent purchased duty paid Styrene Butadiene Latex and Organic Bromine Biocide preservative, diluted the latex with water, added preservative, and repackaged the resultant product under brand names and cleared for sale - Whether the process of adding water and preservatives to the inputs classifiable under tariff heading 40.02 and thereafter, packaging the same and marketing it as ‘Sika Latex’ and ‘Sika Latex Power’ will amount to “manufacture” under Section 2(f) of the Central Excise Act, 1944 - HELD - The chemical composition of the inputs and the final diluted and repackaged materials remain identical. As per the principle laid down by the Supreme Court, there must be a transformation and a new and different article must emerge having a distinctive name, character or use for a process to amount to manufacture - Different tests conducted indicated that the raw material as well as the impugned goods are having same chemical characters - The process of dilution of inputs does not result in emergence of a new product to qualify as manufacturing - The classification adopted by the Appellant is correct and the goods cleared merit classification as claimed – The issues have been settled by the Tribunal in the respondent’s own case for the prior period as well as for its other unit - The Department cannot take a contrary view for subsequent periods when it has already accepted a particular legal position in the Appellant's case for the prior period - The appeal filed by Revenue is without merit and accordingly dismissed
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