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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

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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