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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Warehouse - whether the appellants licensed Warehouse (Customs ...


Customs Bonded Warehouse is Part of Factory u/s 2(e) of Central Excise Act, Court Rules.

March 23, 2017

Case Laws     Central Excise     AT

Warehouse - whether the appellants licensed Warehouse (Customs Bonded Warehouse) located within the appellant's factory would be considered as part of factory as defined under Section 2 (e) of Central Excise Act? - Held Yes - AT

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