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.
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?
25 December 2009
As per central excise tarrife.
26 December 2009
How can we find if it is excise-able and manufacture?
14 April 2010
Please refer Circular No.910/30/2009,C.Ex, Dt.16-12-09
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