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Central Excise Act 1944- Real Estate Agent- For a person to be covered under the definition of ‘Real Estate Agent’, there must be attributable to such person, an act of rendering service. The section does not cover a direct transaction of sale and/or purchase inter se between two individuals

Central Excise Act, 1944 -Sections 3, 4 -The correct sequence of central excise duty assessment is as follows: i. First, determining the applicability of the charging provision under Section 3, i.e. whether the process results in the manufacture of excisable goods; and ii. Secondly, (if the first condition is

Central Excise Act, 1944 -Section 2(f) - A two pronged test for the purpose of determining whether an activity amounts to “manufacture”. (i) Transformation test (Whether a distinct product with a new name, identity, character, or use emerges?); and (ii) Marketability test (Whether the transformed product is marketable as