Activity amounting to manufacture or not - fixing of a lens in a ...

Central Excise

October 26, 2021

Activity amounting to manufacture or not - fixing of a lens in a spectacle frame - Post manufacture of the spectacle frames and lenses, the goods are sent separately to the petitioners’ show rooms and what is undertaken in the show room is only an assembly of the prescription lenses and the spectacle frames wherein the lenses are merely mounted upon the frames, to result in a spectacle - The process of assembly is bound to involve some amount of refining and fine-tuning of the individual components and this, by itself, will not tantamount to manufacture. In fact, most establishments engaged in selling eye-wear provide a gamut of services in this area including, having an optician in their employ or on call, and infrastructure for the testing of vision. Thus, notwithstanding that a distinct commercial product is obtained upon assembly of a lens with a spectacle frame, this would not result in such assembly being equated to manufacture.- HC

View Source

← Previous Next →

Activity amounting to manufacture or not - fixing of a lens in a ...

Central Excise

October 26, 2021

You may also like:

Import of spectacle lense - Department treated them as semi-finished spectacles lenses and denied the exemption - This approach of the authorities below was clearly erroneous - SC

Manufacture and sale of frames, glasses and spectacles - Assessee claimed exemption on tax - matter remanded back to verify whether the assessee has paid the tax on...

Classification of semi-finished goods - spectacle lenses - change in classification to 8 digits tariff headings - when the spectacle lenses imported by the appellant...

Input Tax Credit - stock transfer from the Head Office to its branches in other States at Zero Value - optical lenses and frames for spectacles and accessories. - if the...

Following activities undertaken by the applicant would not amount to manufacture or deemed manufacture under Section 2(f) of the Central Excise Act, 1944, namely;...

Some of the important issues to be considered while framing scrutiny assessments pertaining to filing of revised/belated returns by assessees, post-demonetisation.

Manufacture - scope of the term automobile - activity of packing/re-packing, labelling/re-labelling and fixing of MRP on automobile parts amounts to manufacture -...

Manufacture - engines/pump/frames - The activity of inspection and alignment of the pumps, engines and base frame makes marketable as pump set, in that circumstances,...

CENVAT credit - photo frames given as a gift in Diwali institutional packs - the same would fall within the ambit of “manufacture” - credit allowed - AT

Manufacture of Aluminium door and window frames – fabrication at site of the customers – bonafide belief as regards non-excisability of the product - demand beyond...

Quick Updates: