https://www.taxtmi.com/caselaws?id=167639 Formaldehyde kept in factory storage tanks was treated as fully manufactured goods ready for despatch, even though it had not yet been filled into carboys, drums or other customer containers. The packing of the finished product into such containers was not regarded as a manufacturing process; the accepted factory practice was to store the product in tanks and package it only at the time of clearance. On that basis, the stored formaldehyde was considered eligible for duty exemption. en-us Mon, 27 Mar 1978 00:00:00 +0530 Sat, 27 Dec 2014 13:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167639 Formaldehyde kept in factory storage tanks was treated as fully manufactured goods ready for despatch, even though it had not yet been filled into carboys, drums or other customer containers. The packing of the finished product into such containers was not regarded as a manufacturing process; the accepted factory practice was to store the product in tanks and package it only at the time of clearance. On that basis, the stored formaldehyde was considered eligible for duty exemption. Case-Laws Central Excise Mon, 27 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167639