Process amounting to manufacture - Change in Tariff Heading - ...

Processes on Steel Pipes Not Classified as Manufacturing Under Excise Law Despite Tariff Heading Change.

April 10, 2024

Case Laws Central Excise AT

Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting, heat treatment, inspection, testing, threading and external coating, so that the pipes can be used for the purposes of oil drilling - The Tribunal finds that the processes undertaken by the appellant do not amount to 'manufacture,' citing precedents and the lack of substantial changes in the character or end-use of the products. - The Tribunal dismisses the Revenue's argument that a change in the tariff heading implies 'manufacture,' stating that such changes do not necessarily indicate manufacturing processes.

View Source

← Previous Next →

Process amounting to manufacture - Change in Tariff Heading - ...

Processes on Steel Pipes Not Classified as Manufacturing Under Excise Law Despite Tariff Heading Change.

April 10, 2024

Case Laws Central Excise AT

You may also like:

Activity amounting to manufacture or not - work of printed labels and printed cartons for corrugated boxes falling under Tariff Heading 48211020 and 48191010 of Central...

Levy of Central Excise duty - captive consumption - carbon dioxide generated during the process of fermentation of beer and used for its carbonation - carbon dioxide may...

It is possible that Central Excise Tariff Act (CETA) deems certain processes as manufacturing by placing certain products in a particular chapter for the purpose of...

Manufacture - Excise duty liability on Fabrication of pipes - prima facie the appellant have manufactured the pipes in question. - AT

Entitlement to deduction u/s 80IC - process of cutting of stainless steel pipes of larger size with electric cutter and including painting and welding of pipes - ...

After the processing pipe/tube a distinct product comes into being which is known in the commercial parlance as steel tubular pole which has character and was distinct...

Waste and scrap - Regardless of the fact that the use of pipes is essential for production of oil, the pipes by themselves are capital goods and are not inputs. When...

Excisability - the pipe is manufactured which is movable, hence marketable and subsequent to the manufacture, it is taken to the site where the pipe has to be laid down...

Classification of ‘soft serve' - Common Parlance Test - Tribunal erred in law in classifying ‘soft-serve’ under tariff sub-heading 2108.91 - to be classified under...

Manufacture - Steel tubular poles joining of duty paid MS pipes of different diameters by welding and swaging - appellant's activity would amount to manufacture - AT

Classification of an end product derived from processing dry dates under the Central Excise Tariff, whether it qualifies as "manufacture" under the Central Excise Act,...

Classification of goods - rate of GST - classification based on process of manufacture (embedding coir yarn in to vinyl (PVC) compound and curing by heating / cooling) -...

Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor...

Excise duty payable on fresh mushrooms - The fact that fresh mushrooms classified in the general category under heading 07.02 of the Central Excise Tariff prior to the...

Process amounting to manufacture or not - activity of aerosol packing of products on job work basis - the process undertaken by the job worker would not amount to...

Quick Updates: