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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Manufacture - the activity of packing refined edible oil ...


Packing Edible Oil into Small Containers Isn't Manufacturing Under Note 4, Chapter 15 of Central Excise Tariff Act.

December 28, 2015

Case Laws     Central Excise     AT

Manufacture - the activity of packing refined edible oil received in tankers into small containers cannot be treated as manufacturing activity in terms of Note 4 of Chapter 15 of Central Excise Tariff Act, 1985 - AT

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