Whether mixing of flavours in Indian Made Foreign Liquour (IMFL) brings out a new product is a question which has shuttled between several authorities and excise tribunals for over a decade. The matter had reached the Supreme Court last week but was still inconclusive. The court set aside the ruling of the tribunal and asked it to reconsider certain issues arising from adding of flavour. The excise officials maintain that there is manufacture when flavours are added to IMFL and duty should be paid along with royalty. In this case, CCE vs United Spirits, the firm was issued a show