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Central Excise - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Manufacture or service - These blinds are in the nature of ...

Case Laws     Central Excise

December 13, 2017

Manufacture or service - These blinds are in the nature of curtains and cannot be said to become immovable properties when they are mounted on the wall. The roller blinds can be unbolted and removed at any time which renders these blinds to be in the nature of movable rather that immovable property - AT

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