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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Classification of goods - Micro Cellular Rubber Blocks - actual ...


Micro Cellular Rubber Blocks: User-Based Exemption Upheld, No Violation for Footwear Repair Use under Notification Conditions.

December 3, 2018

Case Laws     Central Excise     AT

Classification of goods - Micro Cellular Rubber Blocks - actual user based exemption - even if the buyers used the goods for repair of footwear, the violation of condition of Notification cannot be presumed.

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