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Dutiability of granites - Central ExciseExtract As per notes to chapter 68 , cutting,polishing and other treatments given to granite blocks to make them slabs or tiles amounts to manufacture. Is there any exemption applicable to the granites not to charge any Cex duty. Kindly clarify. 12/12-ce specifies that manufacture at the construction site is exempted from duty. Is any other exemption available or granite is dutiable. Kindly clarify.
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