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EXCISABILITY OF GOODS MANUFACTURED OR ERECTED AT SITE

Posted by dipesh 19 May 2008 18139 Views

Sec 3 of Central Excise Act 1944 is the charging section.As per the section Excise Duty will be leviable if there is1)Manufacture2)Excisable goods3)IndiaThe goods have to be movable and marketable.So with regard to criteria of "movable" man




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