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2015 (12) TMI 1492 - AUTHORITY FOR ADVANCE RULINGS

2015 (12) TMI 1492 - AUTHORITY FOR ADVANCE RULINGS - TMI - Duty demand - Manufacture - whether the activity by the applicant of bending, assembly and inspection of end formed tubes amount to manufacturing within the meaning of the Central Excise Act - Held that:- The opinion expressed by the Commissioner is correct. Since, there is no dispute on the question as to whether the proposed activity amounts to manufacture or not, it is held that the said activity would amount to manufacture in keeping .....

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