Tag Archives: Section 2(f) of CEA 1944

Cutting lengthy conveyor belt into smaller sizes is not manufacture

By | October 21, 2015

Facts of the Case Assessee was buying conveyor belting in endless length and cutting same into required sizes Issue : Department argued that said process amounted to manufacture and demanded duty – Tribunal held that conveyor belting is material used in construction of conveyors and like fabrics and other materials, belting comes in endless length… Read More »