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Central Excise - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Area based exemption - supply of printing paper for textbooks - ...


Companies Supplying Paper to Textbook Publishers Can't Claim Ignorance of End Use, Per Area-Based Exemption Rules.

November 24, 2017

Case Laws     Central Excise     AT

Area based exemption - supply of printing paper for textbooks - When they sold the paper to a known publisher of educational textbook, it is apparent that they are aware of the usage of paper. They cannot take a plea that they have no control on them when end use is recognizable. - AT

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