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Central Excise - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Manufacture - assembly of different parts of decorative lamp ...


Decorative lamp shades and chandeliers assembly with branded packaging not a new product under Central Excise laws.

May 13, 2016

Case Laws     Central Excise     HC

Manufacture - assembly of different parts of decorative lamp shades and chandeliers - procuring the manufactured items and packing them with its own brand name by the assessee, does not amount to creation of a new product which may invite the duty. - HC

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