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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Returned goods - re-conditioning of the duty paid motor vehicle ...

Central Excise

February 7, 2017

Returned goods - re-conditioning of the duty paid motor vehicle - Rule 16(2) - whether the the process on the re-made goods, amounts to manufacture or not? - Held No - However the duty paid by the appellant is short, accordingly the differential duty demand confirmed - AT

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