Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Manufacturing activity or not - Crushing of fabrics - in view of ...

Case Laws     Central Excise

April 23, 2015

Manufacturing activity or not - Crushing of fabrics - in view of Chapter Note 4 of the Chapter 55, this process would have to be treated as amounting to manufacture - since the product is marketable as admitted, demand confirmed - however benefit of period of limitation extended - AT

View Source

 


 

You may also like:

  1. Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new...

  2. Manufacture - The process of "cropping", which merely involves cutting away mechanically loose ends from the fabric to give a clean and smooth appearance will not fall...

  3. The fusible interlining fabric of cotton is not correctly classifiable under Heading 5903 of Chapter 59 of the Customs Tariff Act, 1975. The Heading 5903 applies only to...

  4. Classification of import goods - Main MIC Dust Protective Net - The Authority for Advance Ruled held that, as per Explanatory Notes, a few woven fabrics are excluded...

  5. Whether the process of crushing of coal would amount to manufacturing activity - the activity could not be covered as a ‘manufacturing activity’ nor the crushed coal...

  6. Manufacturing activity or not - fabric cut into Dhoties - it will continue to be classifiable as fabric under Chapter 52/54/55 and such a process undertaken by the...

  7. Application of processes of crushing, grinding, screening and washing and grading of iron ore, converts it into iron ore concentrates and accordingly in view of the...

  8. Nonwoven coated fabrics laminated or impregnated with PVC cannot be classified under HSN 56031400 or Chapter 50. As the major constituent is PVC sheet (120 GSM out of...

  9. Deemed Manufacture - Cutting/sawing of marble blocks / slabs - process of resin filling, polishing - With effect from 26.02.2010, as a Chapter note was inserted in...

  10. Classification of goods - embroidery on the visible ground or without the visible ground - there are two possible views which can be taken. The first view is that if...

  11. Process amounting to manufacture or not - activity of aerosol packing of products on job work basis - the process undertaken by the job worker would not amount to...

  12. Classification of goods - product Fusible Interlining Fabrics of Cotton’ - classifiable under Chapter 52 or Chapter 59? - On going through the headings, chapter note of...

  13. Process amounting to manufacture - activity of labelling - availing the cenvat credit of the duty paid by its Jammu unit - The Supreme Court examined whether the...

  14. The activity of filling imported Hepta Propane/FM-200 gas from bulk containers into smaller empty cylinders does not constitute a manufacturing process under Note 9 to...

  15. Manufacture - deemed manufacture - even after insertion of Chapter Note 3 which does not provide the process of garneting/carding amounts to manufacture the process...

 

Quick Updates:Latest Updates