Exemption from Special Excise Duty (SED) - At the point of sale ...
Case Laws Central Excise
August 30, 2017
Exemption from Special Excise Duty (SED) - At the point of sale of the motor vehicle, only six tyres have been found fitted on the chassis. Such being the case, the contention of the appellant that the seventh tyre also has been used in the motor vehicle cannot be appreciated
View Source