The manufacture and removal of boiler in part consignments shall ...
Boilers in CKD/SKD form considered complete for excise exemption under regulations.
January 4, 2017
Case Laws Central Excise AT
The manufacture and removal of boiler in part consignments shall be regarded as boiler in complete form - the boiler even if cleared in CKD/SKD condition to the customers site, the same is regarded as boiler and is eligible for exemption. - AT
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