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Central Excise - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

100% EOU - Valuation - material found unaccounted in the ...

Central Excise

July 18, 2019

100% EOU - Valuation - material found unaccounted in the premises - proviso to section 3 applies only to goods manufactured or produced by a 100% EOU. It therefore cannot be applied to the said goods which were clearly not produced by the appellant.

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