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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Manufacture - appellants have assembled the kit of bought out ...


Assembling Kits from Parts Doesn't Qualify as Manufacturing Under Central Excise Laws, Says Court Decision.

March 11, 2017

Case Laws     Central Excise     AT

Manufacture - appellants have assembled the kit of bought out items - Chapter 85/87 - the activity of packing of various parts into small retail packing and sale thereof to various customers does not fall under the purview of manufacture. - AT

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