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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