1979 (12) TMI 66 - CGOVT - Central Excise

Summary

The Government of India rejected the revision application regarding the levy of 1% duty on labour charges for re-engraving job done by M/s. Gurjar Gravers Ltd. The processes involved were considered as manufacturing under the Central Excises and Salt Act, attracting duty on the job work value. The petitioners' contention that it was not a new product and not incidental to manufacturing was not accepted. The revision application was rejected.