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    <title>Tinting Activity - Dealer (Depot) can carry ot such activity</title>
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    <description>Tinting duty-paid base enamel/emulsion paint with duty-paid stainer by mixing to obtain different shades, without change in nomenclature, character, use, packing or chemical transformation, does not amount to manufacture under Section 2(f) of the Central Excise Act, 1944; where both inputs are duty-paid no fresh excise liability arises and related disputes may be settled on this basis.</description>
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      <description>Tinting duty-paid base enamel/emulsion paint with duty-paid stainer by mixing to obtain different shades, without change in nomenclature, character, use, packing or chemical transformation, does not amount to manufacture under Section 2(f) of the Central Excise Act, 1944; where both inputs are duty-paid no fresh excise liability arises and related disputes may be settled on this basis.</description>
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