Manufacture - Expression 'primary forms' under Note 6 of Chapter 39 applies to powders

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..... section 2(f) of the Central Excises and Salt Act, 1944, 'manufacture' includes any process, - (i) incidental or ancillary to the completion of the manufactured product; and (ii) which is specified in relation to any goods in section or chapter notes of the Schedule to the Central Excise Tariff Act, 1985, as amounting to manufacture. 2. In terms of Chapter Note 6 of Chapter 39, for purposes .....

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