https://www.taxtmi.com/caselaws?id=83624 Mere dilution and repacking of duty-paid ultra marine blue with China Clay, together with acid dyes used to preserve shade, did not amount to manufacture because no new and distinct commercial commodity emerged and the product retained its identity. For liquid blue, dilution of already formulated or standardised acid dye with water likewise did not satisfy Chapter Note 6 to Chapter 32, because that note applies only to conversion of unformulated or unstandardised synthetic organic dyes into formulated or standardised forms. The process therefore fell outside the statutory concept of manufacture. en-us Sat, 08 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 16:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83624 Mere dilution and repacking of duty-paid ultra marine blue with China Clay, together with acid dyes used to preserve shade, did not amount to manufacture because no new and distinct commercial commodity emerged and the product retained its identity. For liquid blue, dilution of already formulated or standardised acid dye with water likewise did not satisfy Chapter Note 6 to Chapter 32, because that note applies only to conversion of unformulated or unstandardised synthetic organic dyes into formulated or standardised forms. The process therefore fell outside the statutory concept of manufacture. Case-Laws Central Excise Sat, 08 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83624