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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Manufacture - captive consumption - when by mixing UDMH and HH ...

Central Excise

October 30, 2015

Manufacture - captive consumption - when by mixing UDMH and HH a new product is not emerging, it cannot be said that UDMH has been captively consumed in the manufacture of a product which is exempted and therefore duty liability has to be discharged on UDMH manufactured by the appellants and used within the factory. - AT

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