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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Process amounting to manufacture or not - process of tinting i.e. ...


Tinting Paints is Legally Manufacturing per Central Excise Act, Section 2(f)(iii.

December 10, 2018

Case Laws     Central Excise     AT

Process amounting to manufacture or not - process of tinting i.e. mixing the base paint with the colourants to obtain the paint of desired shade - The said activity is amount the manufacture by the fiction of the law as per section 2(f) (iii) of Central Excise Act, 1944.

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