Manufacture or not under the Central Excise Act 1994


This query is : Resolved 

(Querist)
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.

ANIL JANGID (Expert)
24 December 2009 (1)if branded then exciseable
(ii)if branded then exciseable
(111) Exciseable
(iv)exciseable

Meekha (Querist)
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.

Meekha (Querist)
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


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details