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Central Excise - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Manufacture - Printed Chromo Art Paper Rolls - The Chromo Art ...

Central Excise

December 11, 2017

Manufacture - Printed Chromo Art Paper Rolls - The Chromo Art Paper Rolls remain the same albeit with printing - no new commodity emerges and hence there is no justification to charge Central excise duty on the printed paper Rolls. - AT

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  10. 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...

  11. Exemption from GST - supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc., using his own paper and ink - Printing of test...

  12. Classification of imported goods - Art paper of different descriptions - It is evident from the seizure that the importer had classified the Art paper of different...

  13. 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...

  14. 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...

  15. Manufacture - products which emerge after printing on paper, polyethylene coated paper and on PVC films - the products should be treated as products of printing industry...

 

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