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Central Excise - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

SSI Exemption - The leaflets manufactured by the appellant are ...

Case Laws     Central Excise

January 25, 2016

SSI Exemption - The leaflets manufactured by the appellant are not branded goods since that was not traded as such for purchase by general public. Such fundamental test negates stand of the appellant that it manufactured branded goods. Accordingly, turnover therefrom shall enter into aggregation process to compute the limit prescribed by the Notification - AT

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