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Central Excise - Highlights / Catch Notes

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Duty on intermediate goods - The final product supplied by the ...

Central Excise

December 29, 2016

Duty on intermediate goods - The final product supplied by the appellant against CT-2 certificate cannot be treated as nil duty or exempted goods. In such a case the intermediate goods will be entitled for N/N. 67/95-CE, hence the demand on the intermediate product i.e. phosphoric acid is not tenable - AT

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