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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Whether reprinting of dial and change of strap on the duty paid ...


Reprinting dials and changing straps on duty-paid watches are repair activities, not new manufacture.

March 28, 2014

Case Laws     Central Excise     AT

Whether reprinting of dial and change of strap on the duty paid watches is a repair activity or the same amounts to manufacture of a new wrist watches - Held No - AT

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