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Central Excise - Highlights / Catch Notes

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Deemed Manufacture - Cutting/sawing of marble blocks / slabs - ...


Marble Cutting and Polishing Deemed Manufacture Under Chapter 68 from February 26, 2010, No Retroactive Application.

September 21, 2013

Case Laws     Central Excise     AT

Deemed Manufacture - Cutting/sawing of marble blocks / slabs - process of resin filling, polishing - With effect from 26.02.2010, as a Chapter note was inserted in Chapter 68 declaring such activities as deemed manufacture, such declaration and chapter note inserted w.e.f. 26.02.2010 will be effective from that date and cannot be applied to an activity for the earlier period. - AT

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