Budget 2012 -note in chapter 75 of the central excise tariff

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Nitin (Querist)
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21 March 2012 The Finance Bill 2012 has proposed Amendments to The Central Excise Tariff Act, 1985.

The First Schedule of The Central Excise Tariff is amended so as to insert a note in Chapter 76 to provide that " the process of cutting, slitting and printing of aluminium foils shall amount
to “manufacture”.

My query is that is it essential for one to perform all the three activities of cutting, slitting and printing on aluminium foil to qualify as manufacturer ?

If one is only performing the activity of say cutting and slitting of aluminum foil and not printing, will it also be considered as manufacture ?

Nitin

Nitin (Querist)
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22 March 2012 Someone please post your views on the above...

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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18 July 2024 Yes, according to the amendment proposed in the Finance Bill 2012 to The Central Excise Tariff Act, 1985, the process of cutting, slitting, and printing of aluminum foils is considered as "manufacture." This means that engaging in any one or more of these activities (cutting, slitting, or printing) alone qualifies as manufacturing under the Central Excise law.

Therefore, if a person or entity is involved in the activities of cutting and slitting aluminum foils, even if they do not perform the printing activity, they would still be considered as undertaking manufacturing for the purposes of Central Excise. This would subject them to the applicable excise duty and compliance requirements under the Central Excise Tariff Act.

It's important to note that the definition of manufacturing under excise laws can vary, and specific details may be outlined in the relevant legislative texts and notifications. For precise compliance and legal implications, it's advisable to consult with a tax advisor or legal expert familiar with excise laws in India.

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