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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Claim of exemption - chewing Tobacco - the contention proceeds ...

Central Excise

November 29, 2015

Claim of exemption - chewing Tobacco - the contention proceeds on the premise that the branded goods belonging to third party only would be treated as branded and insofar as goods sold under brand name belonging to the assessee are concerned, they have to be treated as unbranded. This contention is clearly misconceived and untenable - SC

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