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Central Excise - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Gas filing activity - whether the activity undertaken by the ...


Court Rules Gas Filling Not Manufacturing; Duty Demand Overturned; No Marketability Change in Gas.

February 1, 2016

Case Laws     Central Excise     AT

Gas filing activity - whether the activity undertaken by the appellant amounts to manufacture? - Gas is already marketable in its original form and the activity undertaken by the appellant does not render the gas marketable which is already marketable - demand of duty set aside - AT

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