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2012 (12) TMI 343 - AT - Central ExciseWhether machining and drilling of holes activity amounts to manufacture - rough forgings - Held that:- Goods received by TWGI are rough forgings classifiable under Heading 7326 - products which emerges after being subjected to machining and drilling of holes by TWGI are clearly identifiable as a part of excavators and can be directly used, as such, and the same are classifiable as part of the earth moving machinery under sub-heading 84314990 - processes undertaken by TWGI would amount to manufacture and, hence, attract Central Excise duty - TWGI never informed the department about their activity - penal provision of Rule 26 of Central Excise Rules, 2002 would be attracted
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