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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Manufacture - sub-contract - erection and installation of ...


Sub-contractors, not appellant, liable for duties on storage system installation under relevant manufacturing rules.

January 11, 2017

Case Laws     Central Excise     AT

Manufacture - sub-contract - erection and installation of storage system - said activity carried out by sub contractor therefore appellant cannot be treated as manufacturer of storage system accordingly, duty should have been demanded if at all applicable, it is from the sub contractors - AT

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