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2017 (6) TMI 368 - AT - Central ExciseManufacture - printing of laminated and un-laminated poly rolls - validity of SCN - Held that: - the said SCN nowhere established that printing amounted to manufacture - wherever the appellant is undertaking only printing of polyfilms that activity is not attracting Central Excise duty - the appellant is also laminating printed film, the goods which are laminated after printing do not attract Central Excise duty till 09.05.2008. For the period subsequent to 10.05.2008, goods which are laminated after printing are covered by definition of manufacture. The printed poly films do not attract Central Excise duty, further till 09.05.2008 laminated printed poly films did not attract Central Excise duty. Further, wef. 10.05.2008, printed laminated poly films fall under Tariff Item No.4911 and attract nil rate of duty. Demand set aside - appeal allowed - decided in favor of appellant.
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