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Central Excise - Highlights / Catch Notes

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Area based exemption - if the unit is one and the same as ...

Central Excise

February 22, 2018

Area based exemption - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification are to be cleared without payment of duty. It is not tenable to hold that some products can avail area based exemption and others need not avail area based exemption. - AT

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