Classification of goods - Manufacture of printed ATM Rolls, ...

Central Excise

February 17, 2014

Classification of goods - Manufacture of printed ATM Rolls, printed lottery ticket rolls and printed bus ticket rolls - prior to enactment of Finance Bills 2012 merit classification as "products of the printing industry" - AT

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Classification of goods - Manufacture of printed ATM Rolls, ...

Central Excise

February 17, 2014

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Scope of supply - supply of goods or supply of services - printing text books, Lottery tickets, stationery items for State Government - All the activities as mentioned...

Classification of goods - clearances of printed base papers/printed decorative paper in rolls - the most appropriate Central Excise Tariff Heading shall be 49119990

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Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000

Mis-classification of imported goods - printed thermal paper rolls - Country of Origin Certificate - benefit of exemption as per N/N. 26/2000-Cus. - It is seen that the...

Manufacturing activity or not - jumbo rolls are first trimmed on their edges to remove torn portions and then printed in rotary printing machines with specific designs...

Exemption from service tax - Job work - printing of PVC film/ sheets - Manufacturing activity vs Processing of goods - It is to be seen that the activity of production...

Classification of goods - imported thermal paper - printing of the name of the bank and coding to read the end of statement transacted, is cut and slit and placed in...

Classification of goods - product manufactured as ‘Lassi’ but named as ‘laban’ - be classified as Lassi under Description of Goods or otherwise? - Inferring from the...

Manufacture - activity of printing of plain PVC sheet - on the bought out manufactured PVC sheet mere printing activity will not amount to manufacture - the printing of...

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...

Characterization of income - Income by way of winnings from lotteries on unsold lottery tickets - Winnings from lottery is read with the other kinds of winnings included...

Deduction u/s 80-IC - buying jumbo rolls and slitting into smaller rolls - These rolls are converted into round strips and thereafter printing is done on such round...

Classification of supply - supply of goods or supply of services - supply of print on flex - Immaterial of the fact that whether the content is supplied by the customer...

Classification of goods - printing ‘duplex board and kraft paper’ - by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry

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