Monday, 23 December 2013

Addition of chemicals to Gibberillic Acid to make 'Plant Growth Regulator' to be deemed as manufactu

Excise : Purchase of Gibberillic acid and 6 Benzyl aminopurine from outside and mixing them to produce plant growth regulator is, prima facie, a process of manufacture in view of Note 8 to Chapter 38 and resultant product is classifiable under Tariff Item 3808 98 40


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