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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Process of printing of GI paper - The printing is not merely a ...

Central Excise

October 15, 2015

Process of printing of GI paper - The printing is not merely a value addition but has now been transformed from general wrapping paper to special wrapping paper - Process is in the nature of manufacturing activity - SC

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  1. Classification of goods - clearances of printed base papers/printed decorative paper in rolls - the most appropriate Central Excise Tariff Heading shall be 49119990

  2. Classification of goods - printing ‘duplex board and kraft paper’ - by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry

  3. Classification - printed Sheets of paper/paper board - to be classified under CETH 4901.90/4911 99 90 as per respondent and not under CETH 4819 as contended by the Revenue - AT

  4. Classification of goods - printed paper boards (wrappers) - classifiable as ‘products of printing industry’ under SH 4901.90 - AT

  5. TDS - printing of question papers - The purchase of pre-printed material from the printer therefore amounts to contract for sale and not ‘work’ as defined in section 194C(1) - AT

  6. Works contract - Printing press - tax assessed by the assessing authority on the value of ink and processing material as normal chemical is justified. - HC

  7. Exemption from GST - supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc., using his own paper and ink - Printing of test...

  8. Classification of goods - HSN code - rate of GST - In the instant case the assessee have themselves declared their product to be “a packing material used for packing of...

  9. Manufacture - Printed Chromo Art Paper Rolls - The Chromo Art Paper Rolls remain the same albeit with printing - no new commodity emerges and hence there is no...

  10. Printing of Railway Tickets - in case of railway Tickets where the applicant uses their own physical input i.e. paper, then the same is taxable at 6% CGST

 

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