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chemicals by distillation and recrystallisation does not amount to manufacture within the meaning of Section 2(f) of Central Excises ... that process of distillation and recrystallisation do not amount to manufacture. A review application was filed before the Collector .(Appeals
Customs, Excise and Gold Tribunal - Delhi
- Cites 17 - Cited by 4 -
1991 ECR 370 Tri Delhi
process of slitting the coils would not amount to manufacture since the starting materials is coils of width more than ... undertaken on the flat rolled product does not amount to manufacture of a new product attracting levy of Central Excise
Customs, Excise and Gold Tribunal - Mumbai
- Cites 17 - Cited by 3 -
2003 (86) ECC 394
dyeing of grey yarn to coloured yarn would amount to manufacture so as to invite imposition of duty afresh ... dyeing of grey yarn to coloured yarn would amount to manufacture, Shri Dushyant submitted that the process of dyeing duty
Customs, Excise and Gold Tribunal - Delhi
- Cites 30 - Cited by 3 -
1987 (11) ECR 97 Tri Delhi
dyeing of grey yarn to coloured yarn would amount to manufacture so as to invite imposition of duty afresh ... dyeing of grey yarn to coloured yarn would amount to manufacture, Shri Dushyant submitted that the process of dyeing duty
Customs, Excise and Gold Tribunal - Delhi
- Cites 30 - Cited by 2 -
1987 (13) ECC 155
jumbo rolls of Video Magnetic Tapes into Pancakes amounts to manufacture as defined under Section 2(f) of the Central ... process of slitting of jumbo rolls into pancakes amounts to manufacture and therefore, no certificate as prayed
Customs, Excise and Gold Tribunal - Delhi
- Cites 47 - Cited by 2 -
1993 (41) ECC 213
Assembling of bus/trucks from imported parts amounts to manufacture [Ref. Indian IT Act, 1922 Section 15C(2) and Section ... natural latex into preserved latex by centrifuging process, amounts to manufacture, as it is commercially different from natural latex
Income Tax Appellate Tribunal - Jodhpur
- Cites 33 - Cited by 2 -
(2006) 104 TTJ Jodh 149
ground that crushing of limestone does not amount to manufacture and further that crushing has not been specified ... process amounting to manufacture in the Section/Chapter Notes relevant to limestone as is required under Section
Customs, Excise and Gold Tribunal - Delhi
- Cites 13 - Cited by 1 -
1994 (50) ECR 210 Tri Delhi
engine/alternator with a new engine amounts to 'manufacture' and the applicants were required to pay duty on the same ... Sets with the new engines/alternators amount to manufacture or not. He submits that the Commissioner has come
Customs, Excise and Gold Tribunal - Mumbai
- Cites 10 - Cited by 1
affixed on Ascorbic Acid. The activity of relabelling amounts to manufacture in terms of EXIM policy. B.1 Even ... duty is payable since the activity of relabeling amounts to 'manufacture'. B.2 The EOU scheme is integrally connected
Customs, Excise and Gold Tribunal - Mumbai
- Cites 52 - Cited by 1
with question as to whether slitting and cutting amount to manufacture in respect of steel sheets, plastic laminating sheets ... lower authorities that the above activity will not amount to manufacture. But the adjudicating authority did not agree with
Customs, Excise and Gold Tribunal - Mumbai
- Cites 18 - Cited by 1 -
2003 (162) ELT 431 Tri Mumbai
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