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1 - 10 of 22 (0.73 seconds)Central Excise Tariff Act, 1985
Shree Baidyanath Ayurved Bhavan Ltd. vs Collector Of Central Excise, Nagpur on 30 March, 1995
In the present case there is a manufacture as has been laid down by the Apex Court in Shree Baidyanath Ayurved Bhavan Ltd. v. Collector of Central Excise, Nagpur - . In the same analogy pulverising the Mohwa Deoiled make a new commercial product called 'Arapputhool' emerges and the process amounts to manufacture in the light of the ratio of decisions in the Supreme Court. Arapputhool used for cleaning utensils is classifiable under Chapter 3405.40 of the Central Excise Tariff Act, 1985 as Scouring Powder. Under Section 6 of the Act read with Rule 174 of the Central Excise Rules any person who is engaged in the production or manufacture, or any process of production or manufacture of any specified goods included in the Schedule to the Central Excise Tariff Act, 1985 shall get himself registered with the proper officer in such a manner as may be prescribed. Such Assessee shall file with Superintendent of Central Excise, having jurisdiction over the factory, a declaration stating the full description of all excisable goods produced or manufactured by him.