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Central Excise - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Manufacture - by cutting/slitting the jumbo rolls of paper and ...

Case Laws     Central Excise

September 30, 2014

Manufacture - by cutting/slitting the jumbo rolls of paper and by placing the carbon paper in between two layers of the paper with the side punching would not amount to manufacture inasmuch as paper remain paper - AT

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  1. Process amounting to manufacture - cutting of jumbo roll into small sizes and then packs the same as paper napkins and facial tissues in the unit containers - the...

  2. Manufacture - conversion of tissue papers, C-fold tissue, M-fold tissue, paper napkin/serviette of different sizes, toilet roll, kitchen roll, JRT roll and HRT roll etc....

  3. By cutting into required sizes, no new product has been emerged. Therefore, cutting and slitting of paper does not amount to 'manufacture' - AT

  4. 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...

  5. Deduction u/s 80-IC - buying jumbo rolls and slitting into smaller rolls - These rolls are converted into round strips and thereafter printing is done on such round...

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  7. Disallowance of Deduction u/s 80-IC - manufacturing activity - conversion of Jumbo Rolls of photographic films into small flats and rolls in desired sizes - deduction...

  8. Manufacture - Printed Chromo Art Paper Rolls - The Chromo Art Paper Rolls remain the same albeit with printing - no new commodity emerges and hence there is no...

  9. Classification of goods - imported thermal paper - printing of the name of the bank and coding to read the end of statement transacted, is cut and slit and placed in...

  10. CENVAT Credit - Appellants are not merely undertaking the activity of cutting and slitting of coils, but they are doing the activity of putting of layer of plastic for...

  11. Manufacture - cutting and slitting of imported self-adhesive film and self-adhesive paper - Mere mention of a product in a tariff heading does not necessarily imply that...

  12. Classification of imported consignment - two-sided coated paper in rolls - one-sided coated paper in rolls - the petitioner has classified the goods in question under...

  13. Activity Manufacture OR Not – process of lamination or metallization - Printed films were laminated either in two layers or three layers with the help of adhesive or...

  14. Rate of tax on tissue paper - @4% or 12.5% - The word 'paper' used in the Entry is in generic form, which will include all types of paper, which has its essential...

  15. Cenvat credit - Art-paper and gum base paper - the Cenvat credit of duty on art-paper and gum base paper, used in the manufacture of inlay paper and label/stickers,...

 

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