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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Manufacture - cutting, grooving of the Aluminium sheet to make ...


Cutting and Grooving Aluminum Sheets into ACPs is Manufacturing Under Central Excise Rules.

May 22, 2018

Case Laws     Central Excise     AT

Manufacture - cutting, grooving of the Aluminium sheet to make Aluminium composite panels amounts to manufacture of a distinct product commercially known as different. (ACP) - running sheets of ACPs are cut into smaller Sizes either of rectangular or square plates - with or without grooving - Held as manufacturing activity - AT

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