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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

100% EOU - Benefit of Notification No. 8/97-CE dated 01.03.1997 ...


Supreme Court Rules Catalyst Not Raw Material for Concessional Duty Under Notification No. 8/97-CE March 1, 1997.

October 7, 2015

Case Laws     Central Excise     SC

100% EOU - Benefit of Notification No. 8/97-CE dated 01.03.1997 - Concessional rate of duty - Catalyst which retains its character, remains outside the end product, remains uninfluenced and unaltered cannot be treated as raw material - SC

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