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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Deemed manufacture - marketability - crude items processed out ...

Central Excise

September 11, 2016

Deemed manufacture - marketability - crude items processed out of the blanks - The products which are manufactured by the appellant from raw material/ blanks can be termed as finished product which needs only further processing. Therefore, on merits section Note 6 to Section XVI of the Central Excise Tariff Act will directly apply - AT

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