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Central Excise - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Manufacture - Classification - “Iron Ore“ or “Iron Ore ...


Processes for Iron Ore Handling Not Considered Manufacturing; No Excise Duty Imposed.

July 27, 2012

Case Laws     Central Excise     SC

Manufacture - Classification - “Iron Ore“ or “Iron Ore Concentrate“ - processes undertaken by the Respondents do not result in the manufacture of a different commercial commodity, not liable to duty of excise duty. - SC

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