CE- Process of tinting of duty paid base white, etc. paint with duty paid stainer to obtain paint of different shades, whether amounts to manufacture

CE- Process of tinting of duty paid base white, etc. paint with duty paid stainer to obtain paint of different shades, whether amounts to manufacture - Clarification regarding. https://www.taxtmi.com/circulars?id=5770 Tinting duty-paid base white emulsion/enamel paint with duty-paid stainers produces only a different shade without change in name, character or use; there are no Chapter or Section Notes treating tinting as manufacture. Applying the test that manufacture requires emergence of a new and different article, the Board holds tinting does not amount to manufacture en-us Thu, 03 Oct 1996 00:00:00 +0530 Sat, 14 Mar 2009 15:32:00 +0530 TaxTMI RSS Generator CE- Process of tinting of duty paid base white, etc. paint with duty paid stainer to obtain paint of different shades, whether amounts to manufacture - Clarification regarding. https://www.taxtmi.com/circulars?id=5770 Tinting duty-paid base white emulsion/enamel paint with duty-paid stainers produces only a different shade without change in name, character or use; there are no Chapter or Section Notes treating tinting as manufacture. Applying the test that manufacture requires emergence of a new and different article, the Board holds tinting does not amount to manufacture Circulars Central Excise Thu, 03 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5770