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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Deemed manufacture - process of labelling, packing - combo boxes ...


Labeling and packing combo boxes with oil and shampoo is deemed manufacturing, subject to Central Excise levy.

March 30, 2017

Case Laws     Central Excise     AT

Deemed manufacture - process of labelling, packing - combo boxes (with one oil and one shampoo container) - carton box is fit for retail sale undertaken by GTM/Global - the processes undertaken by the appellant will amount to manufacture attracting Central Excise levy - AT

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