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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

SSI Exemption - use of brand name of others - The activities of ...


Computer Assembly Not Considered Manufacturing; Excise Duty Exemption for SSI Using Others' Brand Names Confirmed.

February 20, 2017

Case Laws     Central Excise     AT

SSI Exemption - use of brand name of others - The activities of assembling of various components of computers into a working computer system will not amount to manufacture and hence are not liable to payment of excise duty - AT

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