https://www.taxtmi.com/caselaws?id=361940 Diluting imported rust preventive coating with ethanol and mineral spirit, then packing it in drums or cans for industrial buyers, did not amount to deemed manufacture under Chapter Note 9 of Chapter 38. The product retained its essential functional character, the goods were supplied in both imported and diluted form depending on customer requirement, and the packing was industrial or bulk packing rather than retail packing. Mere addition of solvents was insufficient to constitute a process rendering the product marketable as contemplated by the note. The later substitution of "or" for "and" in the chapter note did not change the position for the period in dispute, so the excise duty demand could not be sustained. en-us Wed, 21 Mar 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361940 Diluting imported rust preventive coating with ethanol and mineral spirit, then packing it in drums or cans for industrial buyers, did not amount to deemed manufacture under Chapter Note 9 of Chapter 38. The product retained its essential functional character, the goods were supplied in both imported and diluted form depending on customer requirement, and the packing was industrial or bulk packing rather than retail packing. Mere addition of solvents was insufficient to constitute a process rendering the product marketable as contemplated by the note. The later substitution of "or" for "and" in the chapter note did not change the position for the period in dispute, so the excise duty demand could not be sustained. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361940