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Central Excise - Highlights / Catch Notes

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Process amounting to manufacture - classification - placing of ...

Central Excise

October 22, 2019

Process amounting to manufacture - classification - placing of the vegetables cuisine, rice, roti, salad etc. on a tray and placing the leaflets bearing the logo as well as the name of “Ambassador Sky Chef” in the cutlery pack placed on the tray - Revenue failed to prove the same as manufacture - Demand set aside.

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