TaxTMI 
TaxTMI 
My client has import of Plastic Role under chapter 3910 after payment of customs, CVD, and SAD duty and cutting of plastic rolls as per customer requirement is amounting to manufacturer and he has to pay manufacturing duty or not whether dealer RC is enough
Dealers legal Requirment
11 Jul 2013 
2 Replies 
1278 Views Asked by
Manufacture determination: processing that yields a new product with distinct name, character and usage can trigger excise liability.
Whether cutting duty-paid plastic rolls into customer-sized lengths amounts to manufacture depends on whether inputs are subjected to processing that produces a new product distinct in name, character and usage; if a distinct identifiable article of lasting character emerges, excise liability may attach despite prior customs duty. (AI Summary)
Whether cutting duty-paid plastic rolls into customer-sized lengths amounts to manufacture depends on whether inputs are subjected to processing that produces a new product distinct in name, character and usage; if a distinct identifiable article of lasting character emerges, excise liability may attach despite prior customs duty. (AI Summary)