tariff act

Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944), the duty of excise on goods falling under Chapter 69 and heading numbers 94.01, 94.02 and 94.03 of Schedule to the Central Excise Tariff Act, 1985 Full Article

The Central Excise duty is leviable on the process of “manufacture”. Any process that brings a new article into existence with different name, character and use is known as manufacturing activity. For levying duty on any article it must satisfy 2 basic conditions that it must be “goods” and should have come into existence as a result of “manufacture”. Full Article

SUMMARY OF CASE LAW The definition of “input” brings within its fold, inputs used for generation of electricity or steam, provided such electricity or steam is used within the factory of production for manufacture of final products or for any other purpose. Full Article