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    <title>Manufacture - whether conversion of bullion to coins is manufacure?</title>
    <link>https://www.taxtmi.com/forum/issue?id=2873</link>
    <description>Whether conversion of gold bullion or bars into smaller coins or bars by a refinery on a job work basis constitutes manufacture for central excise purposes and thus attracts the new excise levy is the central legal question; key facts include purchase of bullion, outsourcing conversion and embossing, tamper proof packing, and marketing under the purchaser&#039;s brand, and resolution depends on whether the refinery&#039;s operations change the goods&#039; marketable form and on the applicable notification/exemption wording.</description>
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    <pubDate>Mon, 07 Mar 2011 12:30:19 +0530</pubDate>
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      <title>Manufacture - whether conversion of bullion to coins is manufacure?</title>
      <link>https://www.taxtmi.com/forum/issue?id=2873</link>
      <description>Whether conversion of gold bullion or bars into smaller coins or bars by a refinery on a job work basis constitutes manufacture for central excise purposes and thus attracts the new excise levy is the central legal question; key facts include purchase of bullion, outsourcing conversion and embossing, tamper proof packing, and marketing under the purchaser&#039;s brand, and resolution depends on whether the refinery&#039;s operations change the goods&#039; marketable form and on the applicable notification/exemption wording.</description>
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      <pubDate>Mon, 07 Mar 2011 12:30:19 +0530</pubDate>
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