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Urgent - applicability of excise duty on sand manufacturing

This query is : Resolved 
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(Querist)
23 June 2016 I would like to know about whether excise duty applicable on manufacturing of sand from rocks using machines. if yes, please quote relevant case laws or sections to support your views. Thanks in advance !
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Rupesh Jain

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Rupesh Jain (Expert)
24 June 2016 there is no excise applicable, this cess or duty levied by the state govt. for get the mines for this work.
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