Manufacture - Dissolving duty paid magnesium chloride in powder form in water to obtain a solution of Magnesium chloride

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..... try of Finance (Department of Revenue) New Delhi The matter was under consideration as to whether the process of dissolving duty paid Magnesium Chloride in powder form in water to obtain a solution of Magnesium Chloride could be treated as a manufacturing activity and whether duty should be charged on the solution so obtained. Magnesium Chloride is classifiable under Heading No. 28.27 of Ne .....

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