Case nº Ruling No. AAR/CE/15/2016 in Application No. AAR/44/CE-I/32/2015 of AAR Cases, May 13, 2016 (case In Re : Dhunseri Petrochem Ltd. Vs)
|Judge:||For Appellant: Shri Arvind Baheti, Advocate and For Respondents: Shri Amresh Jain, AR|
|President:||V.S. Sirpurkar, Chairman, Shri S.S. Rana, Member (R) and R.S. Shukla, Member (L)|
|Defense:||Central Excise Act, 1944 - Sections 2(f), 23D|
|Resolution Date:||May 13, 2016|
|Issuing Organization:||AAR Cases|
V.S. Sirpurkar, Chairman
1. This matter was fixed for admission today, however, with the consent of the parties, we are taking it up for final hearing. Shri Arvind Baheti, the learned counsel appears for the applicant and Shri Amresh Jain appears for the Department.
2. The applicant herein M/s. Dhunseri Petrochem Limited, Kolkata is a public limited company. It is engaged in the manufacture and sale of PET Chips. The applicant now intends to start a new business whereby the applicant intends to import coal from outside
3. The only question which is asked in respect of the Central Excise Act is as to whether the process of crushing of coal would amount to manufacturing activity as understood in the context of Central Excise Act, 1944
4. The term ''manufacture'' is defined in the Act vide Section 2(f). The definition as per the Act is as under:-
"(f) "manufacture" includes any process, -
(i) incidental or ancillary to the completion of a manufactured product;
(ii) which is specified in relation to any goods in the Section or Chapter Notes of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to manufacture; or
(iii) which, in relation to the goods specified in Third Schedule involves packing or re-packing of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer, and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or...
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