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Central Excise - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Activity amounting to manufacture or not - activity of packing ...

Central Excise

November 16, 2023

Activity amounting to manufacture or not - activity of packing of rechargeable batteries along with chargers and labelling the same - Neither under Section XVI nor under Chapter 85 there are any notes deeming activity of packing or repacking as amounting to manufacture. - They are the job workers who have undertaken the activity of packing and labelling. - Demand set aside - AT

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