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Central Excise - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Process amounting to manufacture or not - Bees Wax cleared by ...


Melting and repacking raw beeswax not considered manufacturing, impacting Central Excise tax classification and implications.

September 7, 2019

Case Laws     Central Excise     AT

Process amounting to manufacture or not - Bees Wax cleared by the Appellant cannot be said to be manufactured by subjecting the raw Bees waxinto the processes of melting, purifying, re-packing into bags of 25/50kgs. - AT

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