Court Rules Diluting STYROFAN D 623 and APCOTEX TSN 100 with Water is Not Manufacturing Under Excise Law.

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’. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X