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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Classification of goods - spent catalyst - whether classified ...


Spent Catalysts Not Liable Under Central Excise; Not Resulting from Manufacturing Process per CETA 1985 CETH 2620.00.

March 9, 2018

Case Laws     Central Excise     AT

Classification of goods - spent catalyst - whether classified under CETH 2620.00 of the CETA, 1985 or otherwise? - spent catalysts cannot be considered to be a result of manufacturing process and thus there cannot be any liability under Central Excise on spent catalysts - AT

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