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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Manufacturing activity or not - fabric cut into Dhoties - it ...


Cutting fabric into Dhoties isn't manufacturing; remains classified under Chapters 52, 54, or 55. Legal standards upheld.

July 26, 2016

Case Laws     Central Excise     SC

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 appellant does not amount to manufacture - SC

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