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Central Excise - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Process amounting to manufacture or not - soaps and detergent ...

Case Laws     Central Excise

April 19, 2019

Process amounting to manufacture or not - soaps and detergent bars/cakes, detergent powder, shampoo, tooth paste, etc. in damaged condition, are collected and brought back to the godown and de-packed/de-wrapped or decanted and cut into pieces - These activities cannot amount to manufacture.

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