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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Manufacture - activity of grading of diamonds which have been ...

Case Laws     Central Excise

December 14, 2015

Manufacture - activity of grading of diamonds which have been imported or received by them in respect of their colour, clarity, cut and their weight in carats - second activity undertaken is that of inscription - not amount to manufacture - not liable to excise duty - AAR

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