Manufacturing activity, Central Excise

[Jatinder Maan]

purification of some chemicals to render these usable is amount to manufacture

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[Surender Gupta]

There may be some other processed associated with purification. Therefore according to your classification you need to check the chapter notes for deemed manufacturing entry. For an example note no. 7, 8 of Chapter 32 and note no. 8, 9 of Chapter 38 of central excise tariff act, 1985 (Basic duty - schedule 1) may be referred to.