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Central Excise - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Manufacture - job-work - excisability/marketibility - the ...


Revenue Authorities Fail to Prove Marketability of Fitted Products; Demand for Excise on Cabinet Fitting Set Aside.

November 24, 2017

Case Laws     Central Excise     AT

Manufacture - job-work - excisability/marketibility - the appellant were only fitting some parts in the blank cabinets for various equipments, such as, battery Management System, electrical panel, air-cooling system and similar items - revenue failed to prove marketability - demand set aside - AT

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