Process amounting to manufacture - cutting of jumbo roll into ...

Central Excise

August 9, 2019

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 amended definition of manufacture u/s 2(f)(iii) of the CE Act, w.e.f. 01.03.2003, the activity undertaken by the assessee would amount to manufacture - duty payable on the clearance of paper napkin, paper towel, etc.

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Process amounting to manufacture - cutting of jumbo roll into ...

Central Excise

August 9, 2019

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