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Central Excise - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Exemption from Special Excise Duty (SED) - At the point of sale ...

Central Excise

August 30, 2017

Exemption from Special Excise Duty (SED) - At the point of sale of the motor vehicle, only six tyres have been found fitted on the chassis. Such being the case, the contention of the appellant that the seventh tyre also has been used in the motor vehicle cannot be appreciated

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