https://www.taxtmi.com/caselaws?id=91440 The Chapter 32 deeming provision on synthetic organic dyes applies only to conversion of goods covered by Heading 32.04 into formulated or prepared forms ready for dyeing; if the goods are not correctly classified under that heading, the specified processes do not automatically amount to manufacture. Because the notice and orders did not clearly identify the goods, their classification, or the exact processes relied upon, a conclusive finding was not possible and fresh examination was required. The matter was remanded to the Commissioner for decision afresh according to law, and the impugned order was set aside. en-us Thu, 20 May 1999 00:00:00 +0530 Tue, 18 Oct 2011 10:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91440 The Chapter 32 deeming provision on synthetic organic dyes applies only to conversion of goods covered by Heading 32.04 into formulated or prepared forms ready for dyeing; if the goods are not correctly classified under that heading, the specified processes do not automatically amount to manufacture. Because the notice and orders did not clearly identify the goods, their classification, or the exact processes relied upon, a conclusive finding was not possible and fresh examination was required. The matter was remanded to the Commissioner for decision afresh according to law, and the impugned order was set aside. Case-Laws Central Excise Thu, 20 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91440