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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

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

Case Laws     Central Excise

September 21, 2013

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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