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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