TMI BlogManfacturing activityX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, We are manufacturers of electroplating chemicals and equipments. We purchased a meter long cloth and cut into pieces of 3 diameter. Now, this pieces of cloth are to be sent to diamond indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries as it is for purification of metals at their unit situated at sez which falls under municipality area. My question is; 1) does cutting of meter long clothes amounts to manufacture, 2) does oc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... troi charges will be levied for this sale, 3) since it is to sent to sez, should we prepare A.R.E.1. Please give me the reply as soon as possible. - Reply By bhart b sharma - The Reply = no. becau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se it does not give new form, quality, etc. Word manufacture in Section 2(f) of Central Excise Act, 1944 means production of article from raw or prepared materials, by giving new form, qualit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, properties or combinations including any process incidental or ancillary. Every type of change in shape, cutting etc does not amount to manufacture , as held in number of decisions of Court - Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply By ASHOK AMIN - The Reply = Thank you for your reply Sir. - Manfacturing activity - Query Started By: - ASHOK AMIN Dated:- 18-8-2015 Central Excise - Got 2 Replies - Central Excise - Discussio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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