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Central Excise - Manufacture of cast iron powder out of cast iron granules (72.05) / cast iron and borings (72.04) - Whether the process involved amounts to manufacture - Clarification regarding
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Manufacture classification: conversion of cast iron granules into powder treated as manufacture, making product dutiable. Conversion of cast iron granules, turnings or borings into cast iron powder by magnetic separation, pulverisation and sieving changes the product's character and end use; under the Section and Chapter Notes distinguishing granules, powders and waste, that conversion amounts to manufacture and the resulting cast iron powder is dutiable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manufacture classification: conversion of cast iron granules into powder treated as manufacture, making product dutiable.
Conversion of cast iron granules, turnings or borings into cast iron powder by magnetic separation, pulverisation and sieving changes the product's character and end use; under the Section and Chapter Notes distinguishing granules, powders and waste, that conversion amounts to manufacture and the resulting cast iron powder is dutiable.
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