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Central Excise - Highlights / Catch Notes

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Manufacture - whether the activity of modification of moulds and ...

Central Excise

February 26, 2016

Manufacture - whether the activity of modification of moulds and dies amount to manufacture therefore it is liable to excise duty ? - firstly the activity is not amount to manufacture, secondly the movement and activity of modification is squarely covered by Rule 4(5)(a) of CCR, 2002 therefore the demand is illegal and incorrect - AT

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