Circular No. 83/83/94-CX, dated 13/12/94

Subject: Central Excise—Whether mixing of duty paid methanol with motor sprit amounts to manufacture

This Ministry has received a reference from the Ministry of Petroleum and Natural Gas seeking clarification whether mixing of duty paid methanol to the extent of 3% with 97% of duty paid motor sprit amounts to "manufacture" within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944. The matter has been examined in consultation with the Chief Chemist, CRCL, New Delhi. The opinion of the Chief Chemist. CRCL is enclosed herewith.

2. You are therefore requested to decide pending cases on the issue in the light of the opinion of the Chief Chemist, CRCL, New Delhi.

3. Trade and field formations may be advised suitably.

Sd/-
(Rajiv Bhatia)
Under Secretary (CX.3)

F.No. 89/6/93-CX-3

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