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Central Excise - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Excisability/marketibility - radioactive isotope - isotope does ...


Radioactive Isotopes Exempt from Central Excise Duty Due to Immediate Decay and No Shelf-Life.

December 15, 2017

Case Laws     Central Excise     AT

Excisability/marketibility - radioactive isotope - isotope does not have any shelf-life and the moment it comes into existence, its start decaying and reduces to half of its weight within the time which is called ‘half-life period’ - not chargeable to duty of Central Excise since it does not have any shelf-life. - AT

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