https://www.taxtmi.com/circulars?id=6476 Conversion of 'hypo' into a 'hypo bath' (hypo solution) constitutes manufacture because the fixing solution is a specially formulated product containing hypo plus additional chemicals (hardeners, bisulfite, buffers, boric acid) and is therefore different from raw 'hypo'. The hypo bath is classifiable as a separate manufactured photographic fixing bath under Heading No.37.07, while 'hypo' in retail ready measured doses also falls under Heading No.37.07; otherwise raw hypo is classifiable under Heading No.28.32 as thiosulphates. en-us Fri, 31 Aug 1990 00:00:00 +0530 Fri, 03 Jul 2009 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6476 Conversion of 'hypo' into a 'hypo bath' (hypo solution) constitutes manufacture because the fixing solution is a specially formulated product containing hypo plus additional chemicals (hardeners, bisulfite, buffers, boric acid) and is therefore different from raw 'hypo'. The hypo bath is classifiable as a separate manufactured photographic fixing bath under Heading No.37.07, while 'hypo' in retail ready measured doses also falls under Heading No.37.07; otherwise raw hypo is classifiable under Heading No.28.32 as thiosulphates. Circulars Central Excise Fri, 31 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6476