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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Manufacture - production and sale of packaged drinking water - ...


Packaged drinking water production classified as manufacturing under Chapter Note, subject to excise duty requirements.

May 1, 2018

Case Laws     Central Excise     AT

Manufacture - production and sale of packaged drinking water - The process undertaken by the appellant to make the product fit for market to the consumers is squarely covered by the said Chapter Note and the process is deemed to be manufacture for the purpose of levy. - AT

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