Whether the activity of mounting of Water Purification and ...

Mounting Water Purification System on Base Frame is Manufacturing, Creates New Commercial Product.

July 31, 2015

Case Laws Central Excise SC

Whether the activity of mounting of Water Purification and Filteration System (WPFS) on a base frame amounts to manufacture or not - since the end result of the process or activity resulted in new and different commercial product, the activity is amount to manufacture - SC

View Source

← Previous Next →

Whether the activity of mounting of Water Purification and ...

Mounting Water Purification System on Base Frame is Manufacturing, Creates New Commercial Product.

July 31, 2015

Case Laws Central Excise SC

You may also like:

Activity amounting to manufacture or not - fixing of a lens in a spectacle frame - Post manufacture of the spectacle frames and lenses, the goods are sent separately to...

Claim of deduction u/s 80IC – Manufacture of air purifier or air purification systems amounts to manufacturing activity or not – the activity amounts to manufacture - HC

Classification of goods - Water purifier or water filter - processes undertaken are all purification of water through filtration and different materials are used to...

Classification of supply - Construction of Roads and Services of TP-1 Area - The applicant service of construction of other Utility Service viz. Potable Water Supply...

Exemption from Central Excise Duty - module mounting structures - The Principal Commissioner has rightly concluded that the serial number 10 of List 8 refers to ‘solar...

Classification of imported goods - membrane elements - The products which fall under Chapter Sub-heading 842121 as mentioned in Column (3) relating to the product "Water...

Manufacturer claimed nil rate of duty on the ground that the same are manufactured without the aid of power - Water is lifted to the water tank with the aid of power and...

AAR held that Geo Membrane for Water Proof Lining-Type-II is classifiable under Tariff Item 59111000, a textile article laminated with plastic used for technical...

Classification of goods - Base frames - the base frame would be classifiable under 8485 and not 8413, irrespective of the fact that such base frames are designed for...

Classification of treated water and exemption from GSt - Water recovered out of the effluent treatment process nothing but an ordinary water which is suitable for reuse...

Supply of outputs as sale of goods or not - effluent treatment - water sold as 'water including natural or artificial mineral waters and aerated waters - it is evident...

Manufacture - engines/pump/frames - The activity of inspection and alignment of the pumps, engines and base frame makes marketable as pump set, in that circumstances,...

Online filing, processing and system based approval of MEIS applications in respect of SEZ shipping bills

Classification of goods - Truck Mounted Cranes (TMC) - The product manufactured/supplied by the applicant, which is resultant of mounting/fixing of crane on readymade...

CENVAT Credit - processing of membrane/disc imported for water filter system - activity of repacking after adding some features - not a manufacturing activity - duty...

Quick Updates: