Manufacturing Activity

[RAJESHMANGAL AGRAWAL]

Dear All, Pl share your expert opinion regarding the fact that 'whether the processing of CPC (Calcined Petroleum Coke) Tariff heading 27131200 from large size to smaller size falls under the Manufacturing activity ??? To my view the same is not a manufacturing activity,since the raw material & finished goods are of same nature & falls under the same Tariff Headings. Further suppose the answer is in negative (i.e.the above process is not a manufacturing activity) can it be possible for a person to obtain a Central Excise regd. number for the above activity. Pl. share your expert opinion along with the case laws (if any). Regards CA RAJESH MANGAL AGRAWAL.

AI Summary

Does Reducing Calcined Petroleum Coke Size Qualify as Manufacturing Under Central Excise? Insights on Registration Needs. A participant in a discussion forum inquired whether reducing the size of Calcined Petroleum Coke (CPC) from large to smaller pieces constitutes a manufacturing activity under Central Excise regulations, given that both the raw material and finished product share the same tariff heading. The participant also questioned the possibility of obtaining a Central Excise registration for this activity if it is not considered manufacturing. A respondent agreed with the initial view but suggested providing more details about the process, equipment used, and market recognition of the smaller-sized product to better assess the situation.