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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Manufacturing activity or not - Crushing of fabrics - in view of ...


Crushing Fabrics Deemed Manufacturing Under Chapter 55; Excise Duty Imposed, Extended Limitation Period Granted.

April 23, 2015

Case Laws     Central Excise     AT

Manufacturing activity or not - Crushing of fabrics - in view of Chapter Note 4 of the Chapter 55, this process would have to be treated as amounting to manufacture - since the product is marketable as admitted, demand confirmed - however benefit of period of limitation extended - AT

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