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Central Excise - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Manufacture - Printed Chromo Art Paper Rolls - The Chromo Art ...

Central Excise

December 11, 2017

Manufacture - Printed Chromo Art Paper Rolls - The Chromo Art Paper Rolls remain the same albeit with printing - no new commodity emerges and hence there is no justification to charge Central excise duty on the printed paper Rolls. - AT

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  1. Classification of goods - clearances of printed base papers/printed decorative paper in rolls - the most appropriate Central Excise Tariff Heading shall be 49119990

  2. Classification of goods - Manufacture of printed ATM Rolls, printed lottery ticket rolls and printed bus ticket rolls - prior to enactment of Finance Bills 2012 merit...

  3. Classification of goods - printing ‘duplex board and kraft paper’ - by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry

  4. Classification of goods - printed paper boards (wrappers) - classifiable as ‘products of printing industry’ under SH 4901.90 - AT

  5. TDS - printing of question papers - The purchase of pre-printed material from the printer therefore amounts to contract for sale and not ‘work’ as defined in section 194C(1) - AT

  6. Classification - printed Sheets of paper/paper board - to be classified under CETH 4901.90/4911 99 90 as per respondent and not under CETH 4819 as contended by the Revenue - AT

  7. Manufacturing activity or not - jumbo rolls are first trimmed on their edges to remove torn portions and then printed in rotary printing machines with specific designs...

  8. Manufacture - conversion of tissue papers, C-fold tissue, M-fold tissue, paper napkin/serviette of different sizes, toilet roll, kitchen roll, JRT roll and HRT roll etc....

  9. Exemption from GST - supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc., using his own paper and ink - Printing of test...

  10. Printing of Railway Tickets - in case of railway Tickets where the applicant uses their own physical input i.e. paper, then the same is taxable at 6% CGST

 

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