TMI BlogManufacturing activityX X X X Extracts X X X X X X X X Extracts X X X X ..... Manufacturing activity X X X X Extracts X X X X X X X X Extracts X X X X ..... acquering and coating on duty paid Polyester, BOPP/PUC/MPET films etc. amounts to manufacture or not? Reply By Surender Gupta: The Reply: Merely lackuering and coating on duty paid polyster, BOPP/POC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /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 39 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21. See the chpater 39 under cental excise - basic excise duty X X X X Extracts X X X X X X X X Extracts X X X X
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