TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Drawing Wire from Rods Now Considered 'Manufacture' u/s 2(f) of Central Excise Act, 1944.</h1> The circular addresses whether the process of drawing wire from wire rods constitutes 'manufacture' under section 2(f) of the Central Excise Act, 1944. It references a CEGAT decision in the case of a company, which held that this process does not amount to manufacture. However, the Board clarifies that, based on changes in tariff definitions post-1988, wires and wire rods are distinct commodities. The Board concurs with the Conference of Chief Commissioners' view that drawing wire from wire rods should be considered manufacture, aligning with the updated tariff classifications. Field formations and trade interests are to be informed accordingly.
TaxTMI 
TaxTMI 
