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Commissioner Versus Asmaco Industries Ltd.

2015 (8) TMI 1124 - SUPREME COURT

Duty demand - Manufacturing activity - slitting of crape paper for making masking tape - Supreme Court declined to entertain the appeal as the duty impact is less than ₹ 2 lakhs. Appeal was filed by the Revenue against the decision of Tribunal .....

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slitting or cutting shall amount to manufacture in respect of thermal paper. Here admittedly imported material is not thermal paper. The show cause notice does not state that the product is of thermal paper. In the absence of such a claim in the sho .....

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