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1. CENVAT Credit - process of making electronic capacitor grade metalized dielectric plastic film (MPP film) - The process of making MPP Films, capacitor grade from plain...

2. Manufacture - process of manufacture of printed plastic pouches and printed laminated plastic films, out of films purchased from the market - printed laminated poly...

3. Manufacture - In relation to the Pipes & Tubes of Heading 7304, 7305 and 7306 the process of coating with cement or polyethylene or other plastic materials shall amount...

4. Activity amounting to manufacture or not - work of printed labels and printed cartons for corrugated boxes falling under Tariff Heading 48211020 and 48191010 of Central...

5. Manufacture - activity of printing of plain PVC sheet - on the bought out manufactured PVC sheet mere printing activity will not amount to manufacture - the printing of...

6. Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,...

7. Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

8. Manufacture - on coating uncoated paper, an article with different name commercially may have emerged but it is not a distinct article with different character or use...

9. The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the export of processed frozen shrimps packed in printed and plain pouches/boxes. For...

10. CENVAT Credit - scope of SCN - while proposing to recover duty, the process of printing was also considered as a process of manufacture. Therefore, denying credit...

11. Classification of goods - Kaoline Coated Paper - aluminum coated paper/metalized paper - To qualify classification under Tariff Item No.48115900, the goods should be...

12. Manufacture - there was process of conversion of aluminium foil into pharma foil by lamination or coating resulting into new and different product and the said activity...

13. Process amounting to manufacture or not - plastic scrap - the respondent is neither manufacturing nor is it producing the plastic scrap. The plastic scrap already exists...

14. Manufacturing of pan masala - whether the carton shrink wrap machines are packing machines - Held No - AT

15. Shearing and back-coating is not amounting to manufacture in Central Excise - SC