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 February 2023 Year 2023 This

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

Central Excise

February 20, 2023

Process amounting to manufacture or not - activity of aerosol packing of products on job work basis - the process undertaken by the job worker would not amount to manufacture in terms of section 2(f)(ii) of the Excise Act read with note 6 of Chapter 34 or note 10 of Chapter 38 of the Central Excise Tariff. - AT

View Source

 


 

You may also like:

  1. Nature of activity - manufacture or service - processing and packing of marine products for merchant exporters - the appellant’s activity falls under the definition of...

  2. Job work - activity of processing of chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - AT

  3. Deduction u/s 80IB - Business of manufacturing of LED based products – Major manufacturing activity is done by the Job Worker - Further processing done by the assessee -...

  4. Whether the process of crushing of coal would amount to manufacturing activity - the activity could not be covered as a ‘manufacturing activity’ nor the crushed coal...

  5. Process amounting to manufacture - The appellant's contention was that the activities—testing, labeling, and packing—performed on imported modems did not amount to...

  6. Job Work - chilling of milk does not amount to the activity of processing or manufacture falling under Business Auxiliary Service- AT

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

  8. 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...

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

  10. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

 

Quick Updates:Latest Updates