https://www.taxtmi.com/caselaws?id=418364 Testing, homogenisation, mixing with thixo lacquer, viscosity adjustment, bottling into retail packs and labelling with retail sale price were treated as processes amounting to manufacture of nail enamel. A conjoint reading of section 2(f)(iii) of the Central Excise Act, 1944 and Chapter Note 5 of Chapter 33 shows that any further treatment rendering a product marketable to consumers can constitute manufacture. On the stated facts, the colour solution in bulk drums did not become nail enamel until it was processed and put up in prescribed retail form, resulting in a new marketable product. The article concludes that the processes amounted to manufacture and that the appellant was entitled to the area based exemption. en-us Tue, 15 Feb 2022 00:00:00 +0530 Sat, 15 Oct 2022 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418364 Testing, homogenisation, mixing with thixo lacquer, viscosity adjustment, bottling into retail packs and labelling with retail sale price were treated as processes amounting to manufacture of nail enamel. A conjoint reading of section 2(f)(iii) of the Central Excise Act, 1944 and Chapter Note 5 of Chapter 33 shows that any further treatment rendering a product marketable to consumers can constitute manufacture. On the stated facts, the colour solution in bulk drums did not become nail enamel until it was processed and put up in prescribed retail form, resulting in a new marketable product. The article concludes that the processes amounted to manufacture and that the appellant was entitled to the area based exemption. Case-Laws Central Excise Tue, 15 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418364