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Central Excise - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

The products are custom made as per the needs of each of the ...


Appellants Seek to Classify Custom Products as "Lifting Machinery" Without Evidence of Single Machine Status.

September 18, 2017

Case Laws     Central Excise     AT

The products are custom made as per the needs of each of the buyer. The appellants are manufacturing a few item and they wish to call those items collectively as 'Lifting machinery'. They have, however, not come forward with any evidence that the said items manufactured by them together constitute a machine.

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