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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Area based exemption - change of assessee - Benefit of N/N. ...

Case Laws     Central Excise

March 12, 2018

Area based exemption - change of assessee - Benefit of N/N. 50/2003 CE dated 10/06/2003 - The benefit of exemption will be available to the new unit provided they are able to satisfy the revenue authorities that it is the same machinery which has been shifted to the new premises. - AT

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