Conversation of saree into a designer saree - whether such ...
Embroidery and hemming a saree isn't manufacturing u/s 2(f) of the Central Excise Act, 1944; no excise duty.
February 24, 2016
Case Laws Central Excise AT
Conversation of saree into a designer saree - whether such conversion is not a process of manufacture as per Section 2 (f) of the Central Excise Act, 1944 - duty demand - embroidery and hemming work after purchase of saree will not change the character of sarees - AT
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