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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Excisibility of waste, scrap and parings of paper and paperboard ...

Central Excise

November 29, 2016

Excisibility of waste, scrap and parings of paper and paperboard arising during manufacture of empty boxes with use that paper and paperboard - scrap of paper cannot be considered as a product different from the paper - Mere mentioning in the tariff is not sufficient to attract excise levy. - AT

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