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Brass tack of Excise

  Harish    07 September 2007 at 12:29

Brass Tacks of Excise Central Excise duty is an indirect levy and collection of tax on goods manufactured or produced in India. To levy any duty, tax etc it should be in accordance with the constitution of India. Entry 84 of Union List empowers the

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SC defines 'manufacture'

  CA Nikita    31 May 2007 at 06:52

The question whether plants and machinery assembled at site amounted to manufacture and therefore attracted excise duty arose in three appeals before the Supreme Court in the case, Commissioner of Central Excise vs Cethar Vessels Ltd. In one case, th

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