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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.... 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 bath' (or hypo solution) from 'hypo' amounts to manufactur....

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....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. Accordingly, it is clarified that conversion of hypo into hypo....