TMI Blog100% EOU - though dross and skimming do arise during the process of manufacture but these are not...100% EOU - though dross and skimming do arise during the process of manufacture but these are not manufactured products. An article is not exigible to tax only because it may have some saleable value - the contention that in the event of the impugned goods were found to be non-excisable, then customs duty is payable is not maintainable - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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