Central Excise: Goods Sold in Bulk Without Modification Not Subject to Levy, No Manufacturing Process Involved.

Manufacture - BPL Kit - Goods purchased are in bulk and sold in bulk - Classification of goods - When the procured electrical components are sold in original bulk packing without any process of fixing or mounting on any board, we find no justification at all to subject such clearances to central excise levy. - AT .....

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