Process amounting to manufacture or not - process of tinting i.e. ...
Tinting Paints is Legally Manufacturing per Central Excise Act, Section 2(f)(iii.
December 10, 2018
Case Laws Central Excise AT
Process amounting to manufacture or not - process of tinting i.e. mixing the base paint with the colourants to obtain the paint of desired shade - The said activity is amount the manufacture by the fiction of the law as per section 2(f) (iii) of Central Excise Act, 1944.
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