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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Manufacture - marketability - fabrication of gates and gate ...


Irrigation Project Gate Parts Not Marketable, Exempt from Excise Duty Due to Custom Fabrication for Specific Use.

September 22, 2016

Case Laws     Central Excise     AT

Manufacture - marketability - fabrication of gates and gate parts for irrigation project using M.S. Sheets, Plates, Angles etc. - items were made as per specifications of the project and are not regularly traded items - test of marketability fails - not liable to duty of excise - AT

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