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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

The Petitioner claimed that the bought-out items are inseparably ...


Cooling Towers Classified as Immovable Property, Exempt from Excise Duty; Preliminary Assessment Unfavorable to Petitioner.

November 27, 2013

Case Laws     Central Excise     AT

The Petitioner claimed that the bought-out items are inseparably attached to the concrete foundation during assembly of the cooling towers and therefore constitute immovable property outside the ambit of excise duty - prima facie case is against the assessee. - AT

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