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Does dyeing and colouring of yarn and Pulverising of chilly amount to manufacture?
Replies (5)
yes it's amounts to manufacture
Isn't it that Yarn would be called as yarn, so is it commercially distinct?
when identify or utility or both of output is changed as compared to input is called at manufacture
Excise duty is payable on manufacture normally. For some goods the concept of deemed manufacture ( see chapter notes in Central Excise Tariff) + third schedule listed goods.
Many activities are deemed as manufacture in case of yarn. You need tosee the chpater notes. Yes dying of yarn would amoun to manufacture.
Powdering chilly may or may not be manufacture as long as the characteristic remains the same. It may fal in chapter 9 where the CE duty rate is presnelty nil.
Thanks for the help.
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