https://www.taxtmi.com/caselaws?id=48619 The Authority rejected the application seeking an advance ruling on whether embossing unique vehicle registration numbers on already manufactured number plates amounts to manufacture. The rejection was based on the finding that the question did not align with the specified heads for seeking an advance ruling under the Central Excise Act, 1944. The process of embossing was deemed not to fall within the scope of the advance ruling provisions as it did not relate to the classification of goods under the Central Excise Tariff Act. en-us Mon, 23 Feb 2004 00:00:00 +0530 Fri, 23 Oct 2015 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48619 The Authority rejected the application seeking an advance ruling on whether embossing unique vehicle registration numbers on already manufactured number plates amounts to manufacture. The rejection was based on the finding that the question did not align with the specified heads for seeking an advance ruling under the Central Excise Act, 1944. The process of embossing was deemed not to fall within the scope of the advance ruling provisions as it did not relate to the classification of goods under the Central Excise Tariff Act. Case-Laws Central Excise Mon, 23 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48619