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Central Excise - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Manufacture - Activity of calibration tests and ...

Central Excise

July 8, 2023

Manufacture - Activity of calibration tests and upgradation/configuration of the appliances - the activity undertaken by the appellant as calibration tests and upgradation/configuration of the appliances according to the requirements/specifications of the customers, does not amount to manufacture as no new product came into existence and their character and use remain the same. - AT

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