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Central Excise - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Manufacture - BPL Kit - Goods purchased are in bulk and sold in ...


Central Excise: Goods Sold in Bulk Without Modification Not Subject to Levy, No Manufacturing Process Involved.

January 3, 2018

Case Laws     Central Excise     AT

Manufacture - BPL Kit - Goods purchased are in bulk and sold in bulk - Classification of goods - When the procured electrical components are sold in original bulk packing without any process of fixing or mounting on any board, we find no justification at all to subject such clearances to central excise levy. - AT

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