TaxTMI 
TaxTMI 
Manufacturing Activity
08 Jan 2011 
1 Reply 
1330 Views Asked by
Manufacturing activity: size reduction of calcined petroleum coke may not be manufacturing; classification depends on process and market use.
Whether reducing the physical size of calcined petroleum coke (CPC) under tariff heading 27131200 is manufacturing activity depends on whether the process changes the goods' essential character or classification; the questioner argues it does not because raw material and product remain of the same nature and tariff heading, while the reply requests details of the process, equipment, market name and end use as determinative factors for classification and central excise registration. (AI Summary)
Whether reducing the physical size of calcined petroleum coke (CPC) under tariff heading 27131200 is manufacturing activity depends on whether the process changes the goods' essential character or classification; the questioner argues it does not because raw material and product remain of the same nature and tariff heading, while the reply requests details of the process, equipment, market name and end use as determinative factors for classification and central excise registration. (AI Summary)
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.