Packing of Parts Not Manufacturing Under Excise Until 2011 Amendment; No Extended Limitation Period for Tax.

Packing of Parts Not Manufacturing Under Excise Until 2011 Amendment; No Extended Limitation Period for Tax. https://www.taxtmi.com/highlights?id=45647 Process amounting to manufacture or not - packing/re-packing of the parts/components - these items were not brought under the ambit of Section 2(f)(iii) fiction of manufacture - it was only brought in the Finance Act, 2011 with retrospective effect, at par with amendment to Notification issued u/s 4A - Extended period of limitation cannot be invoked. en-us Wed, 03 Apr 2019 06:13:03 +0530 Wed, 03 Apr 2019 06:13:03 +0530 TaxTMI RSS Generator Packing of Parts Not Manufacturing Under Excise Until 2011 Amendment; No Extended Limitation Period for Tax. https://www.taxtmi.com/highlights?id=45647 Process amounting to manufacture or not - packing/re-packing of the parts/components - these items were not brought under the ambit of Section 2(f)(iii) fiction of manufacture - it was only brought in the Finance Act, 2011 with retrospective effect, at par with amendment to Notification issued u/s 4A - Extended period of limitation cannot be invoked. Highlights Central Excise Wed, 03 Apr 2019 06:13:03 +0530 https://www.taxtmi.com/highlights?id=45647