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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Process amounting to manufacture or not - diluting of raw ...

Case Laws     Central Excise

May 16, 2019

Process amounting to manufacture or not - diluting of raw material namely, “STYROFAN D 623” and “APCOTEX TSN 100” with water - characteristics, chemical composition, use etc. continued to remain same even after addition of water though there could be some change in the quality and the efficiency in use of the product but that cannot be the sole criteria for considering dilution as a process of ‘manufacture’.

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