Monday, September 24, 2018

Activity of Undertaking Packing and Affixing Brand Name amount to Manufacture: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the activity of undertaking packing and affixing brand name would amount to manufacture for the purpose of levying excise duty. In the instant case, the appellants, M/s Vee Kay Enterprises Pvt. Ltd., are engaged in trading activities. During the course of search proceedings, […]

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