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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Manufacture - In relation to the Pipes & Tubes of Heading 7304, ...


Coating Pipes with Cement or Plastic Under Headings 7304, 7305, 7306 is Manufacturing, Affects Excise Tax.

January 23, 2017

Case Laws     Central Excise     AT

Manufacture - In relation to the Pipes & Tubes of Heading 7304, 7305 and 7306 the process of coating with cement or polyethylene or other plastic materials shall amount to manufacture - AT

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