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        Central Excise

        2003 (7) TMI 347 - AT - Central Excise

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        Winding cones is a manufacturing process: CESTAT Mumbai decision. Chapter 55 tariff reference key. The Appellate Tribunal CESTAT, Mumbai upheld that winding of the cone is considered a process of manufacture. The Commissioner (Appeals) referenced ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Winding cones is a manufacturing process: CESTAT Mumbai decision. Chapter 55 tariff reference key.

                                The Appellate Tribunal CESTAT, Mumbai upheld that winding of the cone is considered a process of manufacture. The Commissioner (Appeals) referenced Chapter 55 of the tariff in support of this determination. The appeal challenging the assertion that winding does not constitute manufacture was dismissed.


                                The Appellate Tribunal CESTAT, Mumbai upheld that winding of the cone is a process of manufacture. The Commissioner (Appeals) cited Chapter 55 of the tariff to support this. The appeal contending that winding does not amount to manufacture was dismissed.
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