Duty liability - Manufacturing activity or not - It is necessary ...
Authority's Misstep: Failure to Follow Procedure in Product Tariff Classification Assessment Leads to Demand Being Overturned.
February 9, 2016
Case Laws Central Excise AT
Duty liability - Manufacturing activity or not - It is necessary for the original authority to examine the processes carried out category wise and to give finding on such process resulted in production of totally a new identifiable and marketable product falling under specific classification in tariff. - original authority failed to follow the procedure - demand set aside - AT
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