Manufacture or not under the Central Excise Act 1994
This query is : Resolved
24 December 2009
Does the following process amount to manufacture or not:(can you please indicate the reasons also)
i) Preparing masala powder by grinding and mixing of various spices.
ii) Crushing betel nuts into smaller pieces and sweetening the same with essential/non-essential oils, menthol, sweetening agents, etc.
iii) Assembling of platform, load cells and indicator system, which became a 'WEIGH BRIDGE.'
iv) ABC ltd. is engaged in the process of mixing alumunium paste, metal lacquer and thinner resulting in the production of alumunium paint having a shelf life of 8-10 hours.
i) Preparing masala powder by grinding and mixing of various spices.
ii) Crushing betel nuts into smaller pieces and sweetening the same with essential/non-essential oils, menthol, sweetening agents, etc.
iii) Assembling of platform, load cells and indicator system, which became a 'WEIGH BRIDGE.'
iv) ABC ltd. is engaged in the process of mixing alumunium paste, metal lacquer and thinner resulting in the production of alumunium paint having a shelf life of 8-10 hours.
ANIL JANGID
(Expert)
24 December 2009
(1)if branded then exciseable
(ii)if branded then exciseable
(111) Exciseable
(iv)exciseable
(ii)if branded then exciseable
(111) Exciseable
(iv)exciseable
25 December 2009
Thank you Sir. But can you please tell me how is it found out. Can you please explain me the concept behind this?
ANIL JANGID
(Expert)
25 December 2009
As per central excise tarrife.
14 April 2010
Please refer Circular No.910/30/2009,C.Ex, Dt.16-12-09
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- MSME disclosure and disallowance
- Taxation of crypto futures in India Fy 2026- 2027
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
