Manufacturing activity

[pardeep bisht]

purification of some chemicals to render these usable is amount to manufacture

[Surender Gupta]

There may be some other processed associated with purification. Therefore according to your classification you need to check the chapter notes for deemed manufacturing entry. For an example note no. 7, 8 of Chapter 32 and note no. 8, 9 of Chapter 38 of central excise tariff act, 1985 (Basic duty - schedule 1) may be referred to.

AI Summary

Purification as manufacture: check chapter notes for deemed manufacturing entries and related tariff provisions under excise law. Whether purification of chemicals constitutes manufacturing activity for central excise depends on associated processing that effects a change in character or use; classification requires consulting tariff chapter notes, notably notes 7 and 8 of Chapter 32 and notes 8 and 9 of Chapter 38 for deemed manufacturing entries.