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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Manufacture - conversion of tissue papers, C-fold tissue, M-fold ...


Converting Jumbo Paper Rolls into Tissue Products Confirmed as Manufacturing Process; Duty Demand Upheld.

June 23, 2018

Case Laws     Central Excise     AT

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. from jumbo rolls of paper - The process undertaken by the appellant is to be considered as a process of manufacture - demand of duty confirmed.

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