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Central Excise - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

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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