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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Exemption on Duty under Rule 10 od Pan Masala Rules - So long ...


High Court: Continuous Closure Days u/r 10 Considered One Period for Duty Exemption, Even Across Months.

September 25, 2013

Case Laws     Central Excise     HC

Exemption on Duty under Rule 10 od Pan Masala Rules - So long as the days of closure were continuous, even if the days fall in different calendar months it will constitute one continuous period and the abatement under Rule 10 was to be determined accordingly - HC

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