Duty liability - Sale of used capital goods - . They cannot ...
Used Capital Goods Sale Not "As Such," Exempt from Duty Liability, Rule 3(5) Inapplicable.
June 17, 2012
Case Laws Central Excise HC
Duty liability - Sale of used capital goods - . They cannot therefore be stated to be sold “as such” capital goods. They were sold as used capital goods. Hence, Rule 3(5) has no applicability. - HC
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