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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Manufacture - whether the activity of conversion of edible oil ...


Converting and labeling edible oil from tankers to retail packs isn't manufacturing; repacked oil isn't dutiable.

February 7, 2017

Case Laws     Central Excise     AT

Manufacture - whether the activity of conversion of edible oil from tanker to retail pack and labeling amounts to manufacture and repacked refined edible oil is liable to duty? - Held NO - AT

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