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Applicability of exice

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(Querist)
23 June 2015 Assessee purchse 4.5 crore and sales 1.30 crore whether excise applicable or not?
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
23 June 2015 Only sale value will be count for the SSI exemption. If process amounts to manufacture then excise duty will be applicable, no duty on trading activity.

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