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    August 3, 2026   CircularsCustoms
    Export bonded trucking renewal permits sealed road transshipment of air cargo, subject to bond accountability and customs transit conditions.
    August 3, 2026   CircularsCustoms
    Customs cargo custody at Kamarajar Port is assigned to the designated container freight station for import and export handling.
    August 3, 2026   CircularsCustoms
    Customs Area declaration permits the Container Freight Station to handle imported container cargo and export cargo under prescribed procedures.
    August 3, 2026   Case LawsIndian Laws
    Post-award interim protection remains available to unsuccessful arbitral parties, subject to a higher threshold for exceptional relief.
    August 3, 2026   Case LawsGST
    Regular bail in alleged fraudulent input tax credit matters granted where evidence was documentary and trial safeguards addressed risks.
    August 3, 2026   Case LawsGST
    GST portal-only service remains invalid, restoring ex parte proceedings and preventing appeal limitation from commencing without effective service.
    August 3, 2026   Case LawsGST
    Transitional CENVAT credit cannot be reassessed under CGST proceedings, while eligible cess and VAT stock credits remain transitionable.
    August 3, 2026   Case LawsGST
    Additional input tax credit must reduce flat prices; pending anti-profiteering proceedings continue despite future-request restrictions or unstayed co...
    August 3, 2026   Case LawsIncome Tax
    Internal comparable pricing for captive power transfers prevails where same-unit market purchases provide the most reliable arm's-length benchmark.
    August 3, 2026   Case LawsIncome Tax
    Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.
    August 3, 2026   Case LawsIncome Tax
    Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
    August 3, 2026   Case LawsIncome Tax
    Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.
    August 3, 2026   Case LawsIncome Tax
    Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.
    August 3, 2026   Case LawsIncome Tax
    Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
    August 3, 2026   Case LawsCustoms
    Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
    August 3, 2026   Case LawsCustoms
    Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
    August 3, 2026   Case LawsCustoms
    Special additional duty refunds cannot be restricted by notification-imposed limitation where the Customs Act provides no such limitation.
    August 3, 2026   Case LawsCustoms
    Authorised courier due diligence defeated abetment penalty where concealed gold was undetectable without X-ray examination.
    August 3, 2026   Case LawsCustoms
    Customs duty deposit remains refundable when no out-of-charge order or appropriation follows failed import clearance.
    August 3, 2026   Case LawsCustoms
    Cross-objections may challenge any appealed finding, while unproven undervaluation and post-import retail price revision fail.
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    August 3, 2026   Circulars Customs
    Export bonded trucking renewal permits sealed road transshipment of air cargo, subject to bond accountability and customs transit conditions.
    August 3, 2026   Circulars Customs
    Customs cargo custody at Kamarajar Port is assigned to the designated container freight station for import and export handling.
    August 3, 2026   Circulars Customs
    Customs Area declaration permits the Container Freight Station to handle imported container cargo and export cargo under prescribed procedures.
    August 3, 2026   Case Laws Indian Laws
    Post-award interim protection remains available to unsuccessful arbitral parties, subject to a higher threshold for exceptional relief.
    August 3, 2026   Case Laws GST
    Regular bail in alleged fraudulent input tax credit matters granted where evidence was documentary and trial safeguards addressed risks.
    August 3, 2026   Case Laws GST
    GST portal-only service remains invalid, restoring ex parte proceedings and preventing appeal limitation from commencing without effective service.
    August 3, 2026   Case Laws GST
    Transitional CENVAT credit cannot be reassessed under CGST proceedings, while eligible cess and VAT stock credits remain transitionable.
    August 3, 2026   Case Laws GST
    Additional input tax credit must reduce flat prices; pending anti-profiteering proceedings continue despite future-request restrictions or unstayed constitutional challenges.
    August 3, 2026   Case Laws Income Tax
    Internal comparable pricing for captive power transfers prevails where same-unit market purchases provide the most reliable arm's-length benchmark.
    August 3, 2026   Case Laws Income Tax
    Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.
    August 3, 2026   Case Laws Income Tax
    Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
    August 3, 2026   Case Laws Income Tax
    Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.
    August 3, 2026   Case Laws Income Tax
    Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.
    August 3, 2026   Case Laws Income Tax
    Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
    August 3, 2026   Case Laws Customs
    Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent adjudication.
    August 3, 2026   Case Laws Customs
    Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling withheld drawback release.
    August 3, 2026   Case Laws Customs
    Special additional duty refunds cannot be restricted by notification-imposed limitation where the Customs Act provides no such limitation.
    August 3, 2026   Case Laws Customs
    Authorised courier due diligence defeated abetment penalty where concealed gold was undetectable without X-ray examination.
    August 3, 2026   Case Laws Customs
    Customs duty deposit remains refundable when no out-of-charge order or appropriation follows failed import clearance.
    August 3, 2026   Case Laws Customs
    Cross-objections may challenge any appealed finding, while unproven undervaluation and post-import retail price revision fail.

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      Home› Highlights › Central Excise › 2018 › June, 2018 › This
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      Central Excise

      Manufacture - conversion of tissue papers, C-fold tissue, M-fold...

      Converting Jumbo Paper Rolls into Tissue Products Confirmed as Manufacturing Process; Duty Demand Upheld.

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      Central ExciseJune 23, 2018Case LawsAT
      Manufacture - conversion of tissue papers, C-fold tissue, M-fold tissue, paper napkin/serviette of different sizes, toilet roll, kitchen roll, JRT roll and HRT roll etc. from jumbo rolls of paper - The process undertaken by the appellant is to be considered as a process of manufacture - demand of duty confirmed.
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      ActsIncome Tax
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