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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Manufacture - the process of conversion of spent platinum ...


Spent Platinum Catalyst Conversion Isn't Manufacturing: No New Product Created.

August 4, 2018

Case Laws     Central Excise     AT

Manufacture - the process of conversion of spent platinum catalyst into regenerated platinum catalyst cannot be considered as a process resulting in emergence of a new product having a different name, character or use.

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