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Central Excise - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

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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