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Central Excise - Highlights / Catch Notes

Home Highlights May 2012 Year 2012 This

Notification no. 64/95-CE dated 16.03.1995 - A person invoking ...


Claimants Must Prove Eligibility for Tax Exemptions Under Notification 64/95-CE Dated 16.03.1995 to Avoid Liability.

May 4, 2012

Case Laws     Central Excise     AT

Notification no. 64/95-CE dated 16.03.1995 - A person invoking an exception or exemption provision to relieve him of the tax liability must establish clearly that he is covered by the said provision.- AT

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