Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Process amounting to manufacture - marketability - process to ...

Central Excise

September 9, 2022

Process amounting to manufacture - marketability - process to obtain Crumb Rubber Powder - The Commissioner (Appeals) has relied solely on Circular of CBEC explaining the definition of manufacture. It is found that when the issue regarding the exact identical process has been settled by Tribunal, not once but three times, still the Commissioner has totally ignored the same. - AT

View Source

 


 

You may also like:

  1. Manufacture - process of cleaning of scrap rubber to crumb rubber - segregation of different types of rubber produced naturally - The conversion of scrap rubber into...

  2. Deduction u/s 80IB - Whether cutting, grinding and sieving of old rubber tyres and rubber scrap and converting the same into rubber crumbs is “manufacture” - Held yes - HC

  3. Classification of goods - HSN Code - rate of GST - Crumb rubber/granule - Uhe used/ waste tyres, made of rubber are nothing but ‘rubber and rubber goods not usable as...

  4. Business Auxiliary Service - Job Work - Activity of powder coating and chrome plating - the processes undertaken by the appellant amounts to manufacture - not liable to...

  5. Manufacture - Marketability - process of converting ‘ores’ to ‘concentrates’ - products, viz. Ileminite, Sillimenite, Rutile, Zircon and Garnet - deemed manufacture -...

  6. Whether the Treated Tamarind Kernel Powder produced by the assessees is excisable – prima facie the processes constitute a manufacturing process - AT

  7. Whether the imported goods were Rubber Crumb under CTH 4017 00 90 or were ground waste of vulcanized rubber tyre powder under CTH 40040000 and is restricted item for...

  8. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

  9. Manufacture - marketability - process of cold-rolling of stainless steel patta/pattis - whether cold-rolled pattas are distinct marketable commodities - held yes - SC

  10. Rechargeable battery and battery charger - manufacture - marketability - principal activity/processes carried out by the applicant are in the nature of packing and...

 

Quick Updates:Latest Updates