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Central Excise - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Process amounting to manufacture - purchase of duty paid chassis ...


Court Confirms Excise Duty on Body-Building Activity of Duty-Paid Chassis; Manufacturing Argument Rejected.

June 19, 2023

Case Laws     Central Excise     SC

Process amounting to manufacture - purchase of duty paid chassis and undertaking body building activity - the appellant’s contention that fabrication does not amount to manufacture, does not merit consideration. - Demand of duty of excise confirmed - SC

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