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2016 (8) TMI 390 - AUTHORITY FOR ADVANCE RULINGS

2016 (8) TMI 390 - AUTHORITY FOR ADVANCE RULINGS - 2016 (340) E.L.T. 421 (A. A. R.) - Whether the process of crushing of coal would amount to manufacturing activity - Held that:- by considering the language of the section, the activity of crushing the coal would not be covered in the definition of ‘manufacture’. All that the applicant would be doing, would be crushing the coal of different size. However, it is well understood that even after crushing the coal, the coal will not lose its characte .....

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LING (By Sirpurkar J.) This matter was fixed for admission today, however, with the consent of the parties, we are taking it up for final hearing. Shri Arvind Baheti, the learned counsel appears for the applicant and Shri Amresh Jain appears for the Department. 2. The applicant herein M/s. Dhunseri Petrochem Limited, Kolkata is a public limited company. It is engaged in the manufacture and sale of PET Chips. The applicant now intends to start a new business whereby the applicant intends to impor .....

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ufacture is defined in the Act vide Section 2(f). The definition as per the Act is as under:- (f) manufacture includes any process,- i) incidental or ancillary to the completion of a manufactured product; ii) Which is specified in relation to any goods in the Section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985(5 of 1986) as amounting to manufacture; or iii) Which, in relation to the goods specified in Third Schedule involves packing or re-packing of such goods i .....

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