https://www.taxtmi.com/caselaws?id=81947 Solubilised vats manufactured from duty paid standardised or formulated vat dyes were treated as covered by Notification No. 180/61-C.E., because the notification exempted specified dyes made from another dye on which duty had already been paid; the denial of exemption was therefore inconsistent with the stated manufacturing process. Conversion of duty paid formulated or standardised vat dyes into paste by adding glycerine, water and chemicals was held to be only a change in physical form and not manufacture, as it did not create a new article with a distinct name, character or use. Note 6 to Chapter 32 was found inapplicable because it addressed conversion of unprepared forms into prepared forms. en-us Fri, 24 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 18:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81947 Solubilised vats manufactured from duty paid standardised or formulated vat dyes were treated as covered by Notification No. 180/61-C.E., because the notification exempted specified dyes made from another dye on which duty had already been paid; the denial of exemption was therefore inconsistent with the stated manufacturing process. Conversion of duty paid formulated or standardised vat dyes into paste by adding glycerine, water and chemicals was held to be only a change in physical form and not manufacture, as it did not create a new article with a distinct name, character or use. Note 6 to Chapter 32 was found inapplicable because it addressed conversion of unprepared forms into prepared forms. Case-Laws Central Excise Fri, 24 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81947