https://www.taxtmi.com/circulars?id=586 The Advance Ruling Authority rejected an application seeking a ruling on whether customization of vehicle number plates (adding holograms and unique laser serial numbers to blanks) constitutes manufacture liable to excise duty under Section 2(f), holding the question outside the scope of permissible advance-ruling subjects under Section 23C(2) (classification, duty-affecting notifications, valuation, notification scope for duties, and input credit admissibility). Field formations were directed to note the Order for future similar issues. en-us Thu, 11 Mar 2004 00:00:00 +0530 Wed, 24 Sep 2008 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=586 The Advance Ruling Authority rejected an application seeking a ruling on whether customization of vehicle number plates (adding holograms and unique laser serial numbers to blanks) constitutes manufacture liable to excise duty under Section 2(f), holding the question outside the scope of permissible advance-ruling subjects under Section 23C(2) (classification, duty-affecting notifications, valuation, notification scope for duties, and input credit admissibility). Field formations were directed to note the Order for future similar issues. Circulars Central Excise Thu, 11 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=586