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Central Excise - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Manufacture - Marketability - process of converting ‘ores’ to ...


Conversion of Ores to Concentrates Classified as Manufacture under Central Excise Laws; Prima Facie Case Favors Assessee.

July 9, 2014

Case Laws     Central Excise     AT

Manufacture - Marketability - process of converting ‘ores’ to ‘concentrates’ - products, viz. Ileminite, Sillimenite, Rutile, Zircon and Garnet - deemed manufacture - prima facie case is in favor of assessee - AT

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