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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Manufacture - process of manufacture of printed plastic pouches ...

Central Excise

November 6, 2018

Manufacture - process of manufacture of printed plastic pouches and printed laminated plastic films, out of films purchased from the market - printed laminated poly films fall under Tariff Item No.4911 and attract nil rate of duty.

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  10. Process amounting to manufacture or not - plastic scrap - the respondent is neither manufacturing nor is it producing the plastic scrap. The plastic scrap already exists...

  11. Manufacture - activity of printing of plain PVC sheet - on the bought out manufactured PVC sheet mere printing activity will not amount to manufacture - the printing of...

  12. Manufacture - process of printing and varnish/plastic coating of plain cartons received by the appellant does not amount to manufacture and as such no duty is chargeable...

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