https://www.taxtmi.com/highlights?id=65619 Area Based exemption - manufacture - The contention of the revenue is not acceptable, that the only change brought about by the appellant when the colouring matter is mixed to a solvent is to reduce the viscosity and this would not amount to manufacture. It cannot also be accepted that when the resultant product achieves superior quality, a new product marketable to the consumers as nail enamel does not come into existence as in the present case it has been found as a fact that a new marketable product comes into existence- AT en-us Wed, 14 Sep 2022 09:21:43 +0530 Wed, 14 Sep 2022 09:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65619 Area Based exemption - manufacture - The contention of the revenue is not acceptable, that the only change brought about by the appellant when the colouring matter is mixed to a solvent is to reduce the viscosity and this would not amount to manufacture. It cannot also be accepted that when the resultant product achieves superior quality, a new product marketable to the consumers as nail enamel does not come into existence as in the present case it has been found as a fact that a new marketable product comes into existence- AT Highlights Central Excise Wed, 14 Sep 2022 09:21:43 +0530 https://www.taxtmi.com/highlights?id=65619