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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Manufacture - so called activity of quality testing, branding ...

Case Laws     Central Excise

March 15, 2018

Manufacture - so called activity of quality testing, branding and packing of the already manufactured goods will not be covered by note 6 of Section XVI of the Central Excise Tariff - the appellant is not engaged in the manufacturing of the goods, they are only doing trading activity of bought out goods. - AT

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