News

Feb 13, 2014


LEVY OF CENTRAL EXCISE ON BRANDED PRODUCTS

 LEVY OF CENTRAL EXCISE ON BRANDED PRODUCTS

 

 

CESTAT, Mumbai Bench, has recently delivered a judgment wherein it was held that Footwear, which is notified in the Third Schedule of the Central Excise Tariff Act 1985, were received in loose jute bags from Karigars and are then packed in boxes wherein details like MRP, logo and monogram are affixed on it, then such activity amounts to manufacturing under Section 2(f)(iii) of Central Excise Act 1944.

 

Full judgment is enclosed.

 
Attachment:  1392294872.docx