Printing customized wedding and visiting cards qualifies as 'manufacture' under Central Excise Tariff Act, 1985; SSI exemption N/N.8/2003-CE questioned SC held that the activity of printing wedding and visiting cards, even when customized, amounts to 'manufacture' under the Central Excise Tariff Act, 1985 ...
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Printing customized wedding and visiting cards qualifies as "manufacture" under Central Excise Tariff Act, 1985; SSI exemption N/N.8/2003-CE questioned
SC held that the activity of printing wedding and visiting cards, even when customized, amounts to "manufacture" under the Central Excise Tariff Act, 1985 and raised questions on entitlement to SSI exemption N/N.8/2003-CE and on including the value of blank cards supplied by customers in the assessable value. The Court issued notice returnable in six weeks and directed that further proceedings pursuant to the CESTAT order dated 28.06.2024 remain stayed pending that returnable date.
The Court "condoned" the delay, explicitly stating: "Delay in filing and re-filing the appeal(s) is condoned." It directed that notice be issued, "returnable in six weeks." Pending that return, "further proceedings pursuant to the impugned order(s) dated 28.06.2024 passed by the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, shall remain stayed." The operative relief therefore comprises (1) condonation of delay in filing/re-filing the appeals, (2) issuance of notice with a six-week return date, and (3) an interim stay on enforcement or continuation of proceedings under the specified CESTAT orders dated 28.06.2024.
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