Benefit of exemption - actual user condition - the naphtha ...
Manufacturer Liable for Duty Due to Non-Compliance with Actual User Condition for Naphtha Used in Fertilizer Production.
February 23, 2018
Case Laws Central Excise HC
Benefit of exemption - actual user condition - the naphtha supplied against competitive bidding was not entirely consumed for the manufacture of fertilizers by the RCF - for such failure, the manufacturer, where the goods were intended to be used is required to pay differential duty. - HC
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