https://www.taxtmi.com/forum/issue?id=113281 Cutting, polishing and other treatments that convert granite blocks into slabs or tiles constitute manufacture, making processed granite susceptible to classification as worked stone subject to central excise duty. Crude, roughly trimmed or merely cut rectangular granite entries are recorded at a nil duty rate in the tariff, while finished blocks, slabs and tiles fall under worked stone tariff entries attracting central excise under the applicable schedule; the construction site manufacture exemption applies only where its conditions are satisfied. en-us Sat, 06 Jan 2018 23:47:54 +0530 Thu, 23 Jan 2025 15:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113281 Cutting, polishing and other treatments that convert granite blocks into slabs or tiles constitute manufacture, making processed granite susceptible to classification as worked stone subject to central excise duty. Crude, roughly trimmed or merely cut rectangular granite entries are recorded at a nil duty rate in the tariff, while finished blocks, slabs and tiles fall under worked stone tariff entries attracting central excise under the applicable schedule; the construction site manufacture exemption applies only where its conditions are satisfied. Discussion-Forum Central Excise Sat, 06 Jan 2018 23:47:54 +0530 https://www.taxtmi.com/forum/issue?id=113281