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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Benefit of exemption - actual user condition - the naphtha ...

Central Excise

February 23, 2018

Benefit of exemption - actual user condition - the naphtha supplied against competitive bidding was not entirely consumed for the manufacture of fertilizers by the RCF - for such failure, the manufacturer, where the goods were intended to be used is required to pay differential duty. - HC

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