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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Manufacture of readymade garments - except the part of the ...


Readymade Garments with Manual Processes Classified as Handicrafts for Central Excise, Excluding Pedal-Operated Embroidery.

February 25, 2017

Case Laws     Central Excise     AT

Manufacture of readymade garments - except the part of the embroidery process, which was carried through pedal operated machine, most of the processes such as painting/ornamentation was done manually. Hence the goods is correctly classifiable as handicrafts - AT

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