https://www.taxtmi.com/caselaws?id=418364 Processing colour solution through testing, homogenisation, mixing with thixo lacquer, viscosity adjustment, filling into retail bottles and labelling creates nail enamel as a distinct marketable consumer product. These activities exceed the peripheral operations permitted under the area-based exemption. Under the manufacture definition and the relevant tariff chapter note, treatment that renders a product marketable to consumers constitutes manufacture. As bulk colour solution does not become nail enamel until it undergoes these processes and is put into prescribed retail form, the resulting nail enamel qualifies for 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 Processing colour solution through testing, homogenisation, mixing with thixo lacquer, viscosity adjustment, filling into retail bottles and labelling creates nail enamel as a distinct marketable consumer product. These activities exceed the peripheral operations permitted under the area-based exemption. Under the manufacture definition and the relevant tariff chapter note, treatment that renders a product marketable to consumers constitutes manufacture. As bulk colour solution does not become nail enamel until it undergoes these processes and is put into prescribed retail form, the resulting nail enamel qualifies for the area-based exemption. Case-Laws Central Excise Tue, 15 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418364