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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Manufacture - They are merely the scum thrown out in the process ...

Central Excise

March 16, 2017

Manufacture - They are merely the scum thrown out in the process of manufacture of aluminium sheets. Therefore it cannot be said that dross and skimmings are transformation resulting in a new and different article with a distinctive name, character or use or that they ordinarily come to the market to be bought and sold and are known to the market, and duty cannot be levied - AT

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