Manufacturing activity

[pardeep bisht]

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

AI Summary

Purification of Chemicals: Does It Qualify as Manufacturing Under Central Excise? Check Chapter Notes 7, 8, 9 for Clarity. A query was raised regarding whether the purification of certain chemicals constitutes manufacturing under Central Excise laws. The response suggested that additional processes might be involved in purification, which could impact its classification as manufacturing. It was advised to consult specific chapter notes in the Central Excise Tariff Act, 1985, such as notes 7 and 8 of Chapter 32 and notes 8 and 9 of Chapter 38, to determine if the activity qualifies as deemed manufacturing.