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Central Excise - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Levy of NCCD - POY produced and captively consumed within the ...

Case Laws     Central Excise

April 7, 2020

Levy of NCCD - POY produced and captively consumed within the factory of production by the Petitioner - Once the excise duty is exempted, NCCD, levied as an excise duty cannot partake a different character and, thus, would be entitled to the benefit of the exemption notification - HC

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