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Central Excise - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Levy of NCCD while allowing area based exemption - Exemption ...

Central Excise

November 22, 2014

Levy of NCCD while allowing area based exemption - Exemption granted by a notification must be read limited to the duty of excise as mentioned in the notification, and by simple interpretation it cannot be extended to cover any other kind of excise duty. - HC

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