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of <h1>Converting Hypo to Solution is Manufacturing: Classified Under Central Excise Tariff Act, Heading 37.07.</h1> The circular addresses whether converting hypo into hypo solution constitutes manufacturing and its classification under the Central Excise Tariff Act, 1985. After consulting with the Chief Chemist, it is determined that hypo solution, being a specially formulated product with additional chemicals, is distinct from hypo. Therefore, its conversion is considered manufacturing and should be classified under Heading No. 37.07. Hypo in retail form ready for use is also classified under the same heading, while unmixed hypo is classified under Heading No. 28.32. The circular advises lower field formations and trade interests accordingly and instructs finalizing pending assessments based on this clarification.
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