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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Manufacture - cutting, grooving of the Aluminium sheet to make ...

Central Excise

May 22, 2018

Manufacture - cutting, grooving of the Aluminium sheet to make Aluminium composite panels amounts to manufacture of a distinct product commercially known as different. (ACP) - running sheets of ACPs are cut into smaller Sizes either of rectangular or square plates - with or without grooving - Held as manufacturing activity - AT

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

  2. 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

  3. Classification of goods - Aluminium composite penal/sheet - The ACPs are sandwich panels comprising two aluminium sheets bonded to a non-aluminium core. The combined...

  4. Classification of goods - rate of tax - Aluminium Composite Panel / sheet - the Aluminium Composite Panel/Sheet is covered under HSN Code 7606. - The rate of tax on...

  5. Centralized registration facility to manufacturers of aluminium roofing panel subject to condition of consumption at the site of manufacture. - Notification

  6. 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...

  7. Duty liability - import of cut size aluminium sheets and are subjecting the same to process like slitting, cutting, routing etc. to convert them into alucobond panels...

  8. Manufacturing of corrugated galvanised sheet from plain galvanised sheet - the said activity amounts to manufacture. - AT

  9. 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...

  10. Activity of cutting and polishing of granites amount to manufacture only from 1-3-2006 - HC

 

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