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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

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

Case Laws     Central Excise

September 22, 2016

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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