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Central Excise - Highlights / Catch Notes

Home Highlights April 2012 Year 2012 This

Once the greenhouse comes into existence, it is attached to the ...


Greenhouse Attached to Foundation Classified as Immovable Property, Not Excisable Goods Under Tax Law.

April 11, 2012

Case Laws     Central Excise     AT

Once the greenhouse comes into existence, it is attached to the earth/foundation and becomes immovable goods and hence it cannot be said that the appellant has manufactured an excisable goods at the site - AT

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