Magnesium chloride identity preserved: solution made from duty-paid powder is not manufacture and attracts no fresh duty. Dissolving duty paid Magnesium Chloride powder in water yields a solution that remains Magnesium Chloride and does not create a new commodity; this process is not a manufacturing activity, and no fresh excise duty is leviable on the solution when derived from duty paid Magnesium Chloride.
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Provisions expressly mentioned in the judgment/order text.
Magnesium chloride identity preserved: solution made from duty-paid powder is not manufacture and attracts no fresh duty.
Dissolving duty paid Magnesium Chloride powder in water yields a solution that remains Magnesium Chloride and does not create a new commodity; this process is not a manufacturing activity, and no fresh excise duty is leviable on the solution when derived from duty paid Magnesium Chloride.
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