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Central Excise - Highlights / Catch Notes

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Process amounting to manufacture or not - spare parts - unit ...


Repacking Spare Parts Not Manufacturing: No Excise Duty Under Central Excise Act, 1944.

January 4, 2024

Case Laws     Central Excise     AT

Process amounting to manufacture or not - spare parts - unit container - the activity undertaken by the appellant of repacking from bulk into small packets in polythene bags and putting labels does not amount to manufacture as under Section 2 f (iii) of Central Excise Act, 1944 - AT

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