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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Levy of duty on by-product or a waste - the amendment in ...


Section 2(d) Amendment: No Duty on By-Products or Waste; Not Classified as Manufactured Items u/s 2(f.

November 18, 2015

Case Laws     Central Excise     AT

Levy of duty on by-product or a waste - the amendment in Section 2(d) will not change the scenario inasmuch as the manufacture of waste, refuse, scrap, etc., cannot be considered to be manufactured items in terms of Section 2(f) of the Central Excise Act. - AT

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