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Central Excise - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Manufacture - Marketability - Sale of the paper waste and ...


Court Rules: No Classification List Doesn't Extend Limitation Period for Tax on Waste and Scraps Under Excise Laws.

April 11, 2013

Case Laws     Central Excise     HC

Manufacture - Marketability - Sale of the paper waste and plastic waste and scraps - merely because no classification list was filed, that by itself was no ground for invocation of longer period of limitation. - HC

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