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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Manufacture - so called activity of quality testing, branding ...


Quality Testing and Packing Aren't Manufacturing Under Note 6, Section XVI of Central Excise Tariff.

March 15, 2018

Case Laws     Central Excise     AT

Manufacture - so called activity of quality testing, branding and packing of the already manufactured goods will not be covered by note 6 of Section XVI of the Central Excise Tariff - the appellant is not engaged in the manufacturing of the goods, they are only doing trading activity of bought out goods. - AT

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