https://www.taxtmi.com/caselaws?id=86093 Chapter 32 Note 6 deems the conversion of unformulated, unstandardised or unprepared synthetic organic dyes into formulated, standardised or ready-for-use dyes to be manufacture. The controlling consideration is whether processing, including dilution, concentration reduction or mixing to obtain a shade, produces dyes ready for use in dyeing. This statutory deeming rule prevails over the general requirement that manufacture must result in a new commodity. Such processed dyes fall within the relevant classification for prepared dyes, and a claim that market-purchased dyes were already formulated depends on their condition before processing. en-us Tue, 07 Jan 1997 00:00:00 +0530 Wed, 10 Aug 2011 11:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86093 Chapter 32 Note 6 deems the conversion of unformulated, unstandardised or unprepared synthetic organic dyes into formulated, standardised or ready-for-use dyes to be manufacture. The controlling consideration is whether processing, including dilution, concentration reduction or mixing to obtain a shade, produces dyes ready for use in dyeing. This statutory deeming rule prevails over the general requirement that manufacture must result in a new commodity. Such processed dyes fall within the relevant classification for prepared dyes, and a claim that market-purchased dyes were already formulated depends on their condition before processing. Case-Laws Central Excise Tue, 07 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86093