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Central Excise - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Manufacture - cutting and slitting of imported self-adhesive ...


Cutting and slitting imported self-adhesive film and paper is not manufacturing; tariff classification demand dismissed.

June 20, 2015

Case Laws     Central Excise     AT

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 the said product was obtained by the process of manufacturing - Demand set aside - AT

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