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Central Excise - Highlights / Catch Notes

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Manufacture - complete food tray as served to the passengers on ...

Central Excise

March 23, 2016

Manufacture - complete food tray as served to the passengers on board the aircraft - Out of Food preparations as contained in the food tray served to the passengers on board, admittedly, the appellants did prepare dal, roti, rice, curry etc. and supplied the same in trays and bowls covered with aluminium foil. However, these are not the items on which Central Excise duty is sought to be demanded. - AT

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