https://www.taxtmi.com/caselaws?id=362315 The tribunal upheld the adjudicating authority's decision that the appellant's processes amount to manufacture under Section 2(f)(iii) of the Excise Act. Consequently, the products are liable for excise duty. The tribunal also upheld the classification under Tariff Item 4818 2000 and the applicability of "deemed manufacture." The demand for excise duty, along with interest and penalties, was confirmed, and the appeals were rejected. en-us Mon, 18 Jun 2018 00:00:00 +0530 Thu, 17 Jan 2019 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362315 The tribunal upheld the adjudicating authority's decision that the appellant's processes amount to manufacture under Section 2(f)(iii) of the Excise Act. Consequently, the products are liable for excise duty. The tribunal also upheld the classification under Tariff Item 4818 2000 and the applicability of "deemed manufacture." The demand for excise duty, along with interest and penalties, was confirmed, and the appeals were rejected. Case-Laws Central Excise Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362315