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Central Excise - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Rechargeable battery and battery charger - manufacture - ...


Applicant's Battery Packing and Branding May Not Constitute Manufacturing Under Central Excise Law, Prima Facie Case Favors Assessee.

June 30, 2014

Case Laws     Central Excise     AT

Rechargeable battery and battery charger - manufacture - marketability - principal activity/processes carried out by the applicant are in the nature of packing and branding - prima facie case is in favor of assessee - AT

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