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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ular 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 bath' (or hypo solu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es 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. Accordingly, it is cl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X