Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Manufacture - on coating uncoated paper, an article with ...

Central Excise

April 17, 2015

Manufacture - on coating uncoated paper, an article with different name commercially may have emerged but it is not a distinct article with different character or use and therefore no manufacturing process was involved when uncoated printing and writing paper is coated. - SC

View Source

 


 

You may also like:

  1. Classification of goods - Kaoline Coated Paper - aluminum coated paper/metalized paper - To qualify classification under Tariff Item No.48115900, the goods should be...

  2. Benefit of Exemption as per notification – Use of Handmade paper in manufacturing -May be such paper is worst than handmade paper, but same cannot be equated with...

  3. Classification of goods - rate of GST - supply of tissue papers - It is clearly evident from the description that GST rate of 12% is applicable only to Uncoated paper...

  4. Manufacture - there was process of conversion of aluminium foil into pharma foil by lamination or coating resulting into new and different product and the said activity...

  5. Classification of imported consignment - two-sided coated paper in rolls - one-sided coated paper in rolls - the petitioner has classified the goods in question under...

  6. Shearing and back-coating is not amounting to manufacture in Central Excise - SC

  7. Whether polishing of rough granites amount to manufacture u/s 10B - when the resultant article no longer retained its original character, but has a different name and...

  8. Manufacture - conversion of tissue papers, C-fold tissue, M-fold tissue, paper napkin/serviette of different sizes, toilet roll, kitchen roll, JRT roll and HRT roll etc....

  9. Rate of tax on tissue paper - @4% or 12.5% - The word 'paper' used in the Entry is in generic form, which will include all types of paper, which has its essential...

  10. Manufacture of Jewellary - Exemption - Affixing brand name on Jewellary - Pre-deposit – Stay application - Notification No.5/2006-CE, dated 01.03.2006 stipulates the...

  11. Manufacture - by cutting/slitting the jumbo rolls of paper and by placing the carbon paper in between two layers of the paper with the side punching would not amount to...

  12. Cenvat credit - Art-paper and gum base paper - the Cenvat credit of duty on art-paper and gum base paper, used in the manufacture of inlay paper and label/stickers,...

  13. DOMAIN NAME IS ALSO A TRADE MARK - Article

  14. Process amounting to manufacture - cutting of jumbo roll into small sizes and then packs the same as paper napkins and facial tissues in the unit containers - the...

  15. National Manufacturing Policy in Few Weeks, Cabinet Paper Moved Anand Sharma Addresses Export Summit-2011.

 

Quick Updates:Latest Updates