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Central Excise - Highlights / Catch Notes

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Export Rebate claim - Rule 18 - The process of processing of the ...

Central Excise

December 17, 2014

Export Rebate claim - Rule 18 - The process of processing of the goods may not amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944. The process of testing/re-packing etc. definitely amounts to processing of the goods. - refund allowed - CGOVT

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