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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Waste product or not - gad, sludge, acid oil and spent earth, ...


Gad, sludge, acid oil, and spent earth classified as waste, exempt from excise duty under Notification No. 89/95-CE.

January 7, 2019

Case Laws     Central Excise     AT

Waste product or not - gad, sludge, acid oil and spent earth, etc. - cannot be considered to be manufactured excisable goods. - The same were merely waste and thus eligible for exemption under Notification No. 89/95-CE.

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