Duty on packed rice

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Chandan Mukherjee (Querist)
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07 July 2014 Mr. Tushar Sampat,

Thanks for your reply. if possible please reply with rules and sub-headings.

Thanks
Chandan Mukherjee

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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07 July 2014 refer the definition of manufacture under sec 2(f) it assumes packing as manufacture and is dutiable.

Chandan Mukherjee

Chandan Mukherjee (Querist)
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07 July 2014 We have re-reclamation of used oils plant, we re-claiming Used/Waste oils by using fraction distillation system. We are just evaporate the water and settle the carbons. We are adding any inputs not using packing materials for removal the same. We are not claiming any CENVAT Credit and not taking the excise duty from our customers. We sell our finished product as Re-claimed oil.

The dept. is claiming duty on our product as the heat using for fraction system so it is amounts to manufacturing.

Please let us say is it amounts to manufacturing or not. As per sec 2(f) it not manufacturing.

Thanks
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CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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07 July 2014 u refer sec 2(f) only in such case if its not fitting in this definition then its not manufacturing.