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Central Excise - Highlights / Catch Notes

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Manufacture - The process of "cropping", which merely involves ...


Cropping Fabric Not Considered "Any Other Process" Under Chapter Notes 52 and 55 of Central Excise Tariff Act 1985.

December 26, 2017

Case Laws     Central Excise     AT

Manufacture - The process of "cropping", which merely involves cutting away mechanically loose ends from the fabric to give a clean and smooth appearance will not fall within the ambit of "or any other process" for the purposes of Chapter Note 3 of Chapter 52 or Chapter Note 4 of Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985 - AT

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