Manufacture - products which emerge after printing on paper, ...

Central Excise

February 14, 2012

Manufacture - products which emerge after printing on paper, polyethylene coated paper and on PVC films - the products should be treated as products of printing industry and classifiable under Chapter 49 instead of 39..... - AT

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Manufacture - products which emerge after printing on paper, ...

Central Excise

February 14, 2012

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By cutting into required sizes, no new product has been emerged. Therefore, cutting and slitting of paper does not amount to 'manufacture' - AT

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...

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

Manufacture - blending of MS with MFA does not result into the manufacture of a new product, even if the emerged product is branded as 'speed' and marketed accordingly...

Manufacture - Merely because the product is used in the plastic industry, it cannot be held that a new product has emerged..... - AT

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

Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

Exemption from Customs Duty - high density polyethylene granules - Ican be seen that the product is high density polyethylene and it consists of 98% ethylene by weight....

Manufacture - on coating uncoated paper, an article with different name commercially may have emerged but it is not a distinct article with different character or use...

CENVAT credit - Press Mud is also a waste product similarly emerging during the manufacture of sugar, molasses, therefore the same ratio will also be applicable to press mud

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