About sc court decision applicable now
PRAVIN OSWAL (Partner ) (21 Points)
23 February 2017PRAVIN OSWAL (Partner ) (21 Points)
23 February 2017
ramesh chandra verma
(superintendent)
(2 Points)
Replied 02 April 2017
Though the Tarpaulin has been classified under chapter heading 6306 under the Central Excise tariff Act, 1985, yet twin test of manufacture & marketability is to be satisfied for demanding excise duty, as held by the Supreme court in many cases.
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