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2017 (10) TMI 1360 - AT - Central ExciseManufacture - galvanizing of the steel products - Job-work - Revenue-neutral situation - Held that:- From the various jurisdictional pronouncements, it has been held that the activity of galvanizing of the steel items amount to manufacture and the same has been stated in the Chapter Note 4 of Chapter 73 of the Central Excise Tariff Act - Admittedly, the appellant is engaged in the activity of galvanizing which amounts to manufacture. The appellant is liable to pay duty, therefore, demand of duty alongwith interest is confirmed and as the appellant did not pay the duty in time - the penalty on the appellant is also confirmed - appeal dismissed - decided against appellant.
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