Final Year Query

This query is : Resolved

hitesh (Querist)
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27 September 2008 Claim by a refinery that the process undertaken by it does not amount to manufature on the ground that there is no chapter note or section note which specifies that the refining of edible vegitable oil amount to manufacture.

CA Prasanna Krishnan V

CA Prasanna Krishnan V (Expert)
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01 October 2008 One of the primary conditions to levy excise duty on a manufacturing activity is 'coverage by Central Excise Tariff Act 1985'. If you prove the same naturally there arises no excise duty in line with the provisions of section 3 (1) (a) of the Central Excise Act 1944