INDICHEM Vs. UNION OF INDIA

JUDGEMENT

(1.) In all these petitions the petitioners have challenged the issuance of a circular/order. Annexure 'D' to the petition, issued under Section 37B of the Central Excises and Salt Act, 1944 by the Central Board of Excise and Customs.

(2.) Learned Advocates have stated that as facts and questions raised are common in all the cases, all the matters can be disposed of together, and accordingly, we have taken the facts from SCA No. 9034/95, and the aforesaid matters are disposed of by a common judgment.

(3.) Respondent No. 2 Central Board of Excise and Customs issued a circular, Annexure 'D' to the petition, in exercise of the powers conferred under Section 37B of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) for the purpose of ensuring uniformity in classification and practice of assessment of the said goods, the Board directed that the addition of chemicals and other ingredients like inert carriers or solvents and also surface active dispersing and stabilizing agents to pesticidal chemicals in highly concentrated form would amount to "manufacture" within the meaning of Section 2(f) of the Act since it results in the emergence of a new and distinct product having different properties, viz., pesticide/insecticide fit for direct use.