Coal conversion.....excise liable????

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Querist : Anonymous

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Querist : Anonymous (Querist)
15 December 2011 Dear All,
Can anyone give his/her valued information regarding the applicability of Excise on conversion of hardcoke into pearl coke (mallually breaking of big coal into small pieces.)
is these process amounts to manufacture??
its urgent

16 December 2011 if classification code( tariff) differ of both the items, then it amounts to manufacture. otherwise not



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