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Central Excise - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Toffee/Candy weighing less than 10 gms sold in packages of ...


Toffees under 10g sold in wholesale must be assessed u/s 4, not Section 4A, for retail sale.

December 3, 2011

Case Laws     Central Excise     AT

Toffee/Candy weighing less than 10 gms sold in packages of 100/200 in wholesale pack to be re-opened and sold in retail have to be assessed under Section 4 of Central Excise Act, 1944 only and not under Section 4A .... - AT

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