Central Excise - Hypo Solution - Conversion of hypo into hypo solution whether amounts to manufacture - and if so, classification thereof clarification regarding

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....ification regarding Circular No. 49/90 Dated 31-8-1990 [From F. No. 119/2/89-CX.3] Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise - Hypo Solution - Conversion of hypo into hypo solution whether amounts to manufacture - and if so, classification thereof clarification regarding. A doubt has been raised as to whether making of 'hypo ba....

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.... .and also decreases the propensity for alum hardeners to initial sludge formation. It is quite obvious from the above that fixing bath is specially formulated product and not a mere solution of 'hypo' in water. As such, the product 'Hypo bath' (or hypo solution) is a different manufactured product and not mere solution of 'hypo'. 3. The Board agrees with the above view of the Chief Chemist. Ac....