https://www.taxtmi.com/caselaws?id=269367 The case involved an application by IIDGR India Private Limited regarding whether their activities of grading and inscribing diamonds constituted manufacturing under Central Excise legislation. The Authority ruled in favor of IIDGR, stating that these activities did not amount to manufacturing diamonds. The Authority emphasized that the essential character of the diamonds remained unchanged throughout the process, and the proposed invoicing services did not alter the nature of the activities. Therefore, the application was disposed of with a negative ruling for the applicant, concluding that their activities did not attract the provisions of Central Excise. en-us Fri, 18 Sep 2015 00:00:00 +0530 Wed, 03 Feb 2016 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269367 The case involved an application by IIDGR India Private Limited regarding whether their activities of grading and inscribing diamonds constituted manufacturing under Central Excise legislation. The Authority ruled in favor of IIDGR, stating that these activities did not amount to manufacturing diamonds. The Authority emphasized that the essential character of the diamonds remained unchanged throughout the process, and the proposed invoicing services did not alter the nature of the activities. Therefore, the application was disposed of with a negative ruling for the applicant, concluding that their activities did not attract the provisions of Central Excise. Case-Laws Central Excise Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269367