Manufacturing activity, Central Excise

[HIMANSHUBHAI JARIWALA]

Whether the process of lacquering and coating on duty paid Polyester, BOPP/PUC/MPET films etc. amounts to manufacture or not?

Posts / Replies

[Surender Gupta]

Merely lackuering and coating on duty paid polyster, BOPP/POC/MPET films was not amount to manufacture prior to 2008. After 2008, the same was made deemed manufacture - deemed manufcture condition is applicable to goods falling under chapter heading 3920 and 3921. See the chpater 39 under cental excise - basic excise duty