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Central Excise - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Manufacture - digital local telephone exchange - Whether ...

Case Laws     Central Excise

June 13, 2015

Manufacture - digital local telephone exchange - Whether assembly, installation and commissioning of switching system along with power plant, inverter etc. would amount to manufacture - Held No - on installation of a switching system, no new goods with distinct commercial identity and distinct characteristics or uses have emerged - AT

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