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Central Excise - Highlights / Catch Notes

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Manufacture - even though the Natural Gas is transported to the ...

Central Excise

September 8, 2017

Manufacture - even though the Natural Gas is transported to the customers premises in compressed form, such process of compression has been done for the purposes of transportation only. Such process cannot be considered as a process of manufacture, since the goods are sold not as CNG but as Natural Gas

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