https://www.taxtmi.com/caselaws?id=89339 Dilution of duty-paid P.V.A. solution did not amount to manufacture under Chapter 39 because the product remained P.V.A. solution before and after dilution, with no conversion from one primary form into another or change in essential character. Note 6 of Chapter 39 therefore did not apply to treat the process as manufacture, and the excise duty demand was not sustainable. en-us Thu, 30 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 13:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89339 Dilution of duty-paid P.V.A. solution did not amount to manufacture under Chapter 39 because the product remained P.V.A. solution before and after dilution, with no conversion from one primary form into another or change in essential character. Note 6 of Chapter 39 therefore did not apply to treat the process as manufacture, and the excise duty demand was not sustainable. Case-Laws Central Excise Thu, 30 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89339