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Whether coating of dyes covers is called manufacture

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(Querist)
05 September 2012 Sir, I am planning to start new businesses in which i will import non -coated dye and then here i will coating the same . whether this processe called manufacture or it would cover under the deemed manufacture ?
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U S Sharma

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U S Sharma (Expert)
06 September 2012 furnish the chapter heading of products before and after coating.

if the tariff sub head change after process then its manufacture.

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