Levy of Additional duty of excise - clearance of pre-budget ...
Excise Duty Linked to Production Time, Not Clearance, Says Court in Ruling on Post-July 2014 Goods.
November 3, 2023
Case Laws Central Excise AT
Levy of Additional duty of excise - clearance of pre-budget stock after 10.07.2014 - Once the levy is not there at the time when the goods are manufactured or produced, it cannot be levied at the stage of removal of the said goods. - AT
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