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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

SSI Exemption - unit is situated in rural area or not - the ...


Appellant's Factory in Industrial Area: SSI Unit Pays Duty on Branded Goods, Claims Exemption on Others.

February 22, 2019

Case Laws     Central Excise     AT

SSI Exemption - unit is situated in rural area or not - the Appellant’s factory being situated in notified Industrial area which is governed by the GIDC is not a unit located in rural area - SSI unit has correctly paid the duty on branded goods and availed exemption on other goods.

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