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Central Excise - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Manufacture - there was process of conversion of aluminium foil ...

Central Excise

April 30, 2018

Manufacture - there was process of conversion of aluminium foil into pharma foil by lamination or coating resulting into new and different product and the said activity amounts to manufacture - AT

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  1. Classification of goods - metal foil / aluminium foil - Product manufactured by the appellant is more appropriately classifiable under CETH 4811 as asceptic packaging paper - AT

  2. Manufacture - The laminated HPDE fabrics that comes into existence due to the process of lamination cannot be held as a manufactured product attracting Central Excise duty - AT

  3. Classification of goods - Aluminium Foil Container / Aluminium Foil in Roll Form and Plastic Articles - the product Aluminium Foil Container is classifiable under 7615...

  4. Safe Guard duty on import of aluminium foil - certificate containing description of goods indicated that it was of “silver colour” which is usually the colour of normal...

  5. Clarification in respect of anti-dumping duty on imports of color coated aluminium foil from China PR - regarding. - Circular

  6. 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

  7. Levy of Anti-Dumping Duty - certain flat rolled products of aluminium - clad with compatible non-clad aluminium foil has to be excluded from the product under...

  8. Manufacture - whether Aluminium wire Rods /Aluminium wires (30 in number) when twisted with a core of steel wires (7 in number) amounts to manufacture of a different...

  9. Levy of Anti-dumping duty - import of unclad/non-clad aluminium foil from China PR - it is declared that levy and collection of ADD on unclad or non-clad aluminium foils...

  10. Cutting, grooving of the Aluminium sheet to make Aluminium composite panels amounts to manufacture of a distinct product commercially known as different. - HC

 

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