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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Manufacture - customization of the already built up motor ...


Customizing Built Vehicles Not Considered Manufacturing Under Central Excise Chapter Note 3.

October 6, 2015

Case Laws     Central Excise     AT

Manufacture - customization of the already built up motor vehicle - he activity of customization carried out by the respondent does not fall under the four corners of chapter note 3 - Not a manufacturing activity - AT

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