Slitting of hr sheet amounts to manufacture

This query is : Resolved 

02 August 2014 Please advice whether Slitting of HR Sheet amounts to manufacture. Please also quotes any case law or provision.

02 August 2014 Cutting of HR/CR coils into sheets or slitting into strips is not manufacture para 1 of CBE&C circular No. 911/1/2010-CX dated 14.01.2010.

02 August 2014 Thanks for your reply.


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