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Central Excise - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

The word 'consumer' in the said Note 11 of Chapter 29 of the ...


'Consumer' in Note 11 of Chapter 29, Central Excise Tariff Act, 1985, includes all consumers, not just retail.

January 17, 2012

Case Laws     Central Excise     AT

The word 'consumer' in the said Note 11 of Chapter 29 of the Central Excise Tariff Act, 1985 means any consumer including an industrial consumer and the said word is not related exclusively to retail consumer..... - AT

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