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Central Excise - Highlights / Catch Notes

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Deemed Manufacture - activity of filing gases from tanker to ...


Supreme Court Rules Gas Filling and Mixing Aren't Manufacturing Under Note 10, Chapter 28 of Excise Tariff Act.

January 30, 2017

Case Laws     Central Excise     SC

Deemed Manufacture - activity of filing gases from tanker to individual cylinders, mixing more than one gases in specified proportion - labelling or relabelling - Scope of Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985 - Activity is not amounting to manufacture - SC

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