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Central Excise - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Manufacture - legislature did not intend to treat cutting and ...


Cutting Jumbo Rolls into Smaller Sizes Not Considered "Manufacture" Under Central Excise Law Sections 4811 & 8546.

June 5, 2014

Case Laws     Central Excise     AT

Manufacture - legislature did not intend to treat cutting and slitting of jumbo rolls of products falling under 4811 and 8546, to smaller sizes so as to make them useable by the user as amounting to ‘manufacture' - AT

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