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This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
01 July 2011
Is mining and extraction a manufacturing process for levy of excise duty?
specifically about coal and iron ore mining and oil extraction
specifically about coal and iron ore mining and oil extraction
01 July 2011
It depends you have to go to the schedule of Central Excise and find it out whether Excise is applicable on mining. Mining are of various types. Which mining you are talking of is not clear.
Till the uses and shape of the product by any process is not changed it is not a manufacturing.
Till the uses and shape of the product by any process is not changed it is not a manufacturing.
01 July 2011
Yes excise is levied on extraction of certain minerals and manufacturing process.
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