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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Duty liability - import of cut size aluminium sheets and are ...

Central Excise

September 21, 2016

Duty liability - import of cut size aluminium sheets and are subjecting the same to process like slitting, cutting, routing etc. to convert them into alucobond panels (cladding) - the test of marketability fails - demand of duty set aside - AT

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  3. Classification of goods - Aluminium composite penal/sheet - The ACPs are sandwich panels comprising two aluminium sheets bonded to a non-aluminium core. The combined...

  4. Process amounting to manufacture or not - the activity of the appellant in cutting, etc., of aluminium composite panels for the purpose of cladding amounts to manufacture

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