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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Manufacture - packing combination of mixture of raw rice, ...


Supreme Court rules 'Rice and Spice' packing not manufacturing; no excise duty applicable on the process.

April 10, 2015

Case Laws     Central Excise     SC

Manufacture - packing combination of mixture of raw rice, dehydrated vegetables and spices in the name of 'Rice and Spice' - Activity undertaken by the assessee does not amount to manufacture - Not liable to duty of excise - SC

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