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Central Excise - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Cutting of carpet rolls into smaller sizes and subjecting such ...

Case Laws     Central Excise

February 24, 2015

Cutting of carpet rolls into smaller sizes and subjecting such cut sizes to a process of stitching linings at the edges would not amount to manufacture nor result in emergence of a distinct independent commodity - Not exigible - Section 2(f) of the Central Excise Act, 1944 - AT

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