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Central Excise - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Procurement of inputs from a DTA unit under CT-3 procedure which ...


CT-3 Procedure: No Duty Demand on Returned Unfit Goods from Domestic Tariff Area Suppliers.

October 26, 2018

Case Laws     Central Excise     AT

Procurement of inputs from a DTA unit under CT-3 procedure which was later returned back to the original supplier, on being found unfit for consumption - Demand of duty cannot sustain.

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