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Central Excise - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Whether the activity undertaken by the appellant of ...


Court to Decide if Packing, Labeling Auto Parts is Manufacturing for Excise Duty; Demand Beyond Limit Dismissed.

December 12, 2014

Case Laws     Central Excise     AT

Whether the activity undertaken by the appellant of packing/re-packing, labelling/re-labelling and fixing of MRP on automobile parts amounts to manufacture and consequently they are liable to pay duty - demand beyond normal period of limitation dropped - AT

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