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Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Processing of secondary raw materials (steel scrap of difference ...


Steel Scrap Processing into Blended Scrap Subject to Central Excise Duty Due to Distinct Types.

August 10, 2016

Case Laws     Central Excise     AAR

Processing of secondary raw materials (steel scrap of difference and variable composition) into blended steel scrap is liable for payment of Central Excise duty - Though both (input and output) would fall under the category of scrap, but are completely different types of scraps - AAR

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