Home Case Index All Cases Central Excise Central Excise + Board Central Excise - 1981 (3) TMI Board This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (3) TMI 243 - CENTRAL BOARD OF EXCISE AND CUSTOMSExtract: ....... post-drawn waste which was processed by the appellants was cleared as fibre, although on concessional rate of duty being waste, the relaxation under the Tariff Item 18B would naturally amount to double taxation which is not advisable under law. 13. The Board, therefore, agrees with the appellants contention and in doing so, allows the appeal.
|