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Central Excise - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Process amounting to manufacture or not - the activity of the ...

Central Excise

October 1, 2019

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

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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. 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...

  3. Manufacture - cutting, grooving of the Aluminium sheet to make Aluminium composite panels amounts to manufacture of a distinct product commercially known as different....

  4. 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...

  5. Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

  6. 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...

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

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

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

  10. 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...

 

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