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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

The activity of creating a computer network from duty paid ...


Using Duty-Paid Computers for Networking Isn't Manufacturing; No New Goods Created or Distinct Use Given.

February 16, 2017

Case Laws     Central Excise     AT

The activity of creating a computer network from duty paid computers and peripherals would not amount to manufacture, since the network does not bring into existence goods with a distinct new name, character and use. - AT

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