As per Section 2(d) of Central Excise Act 1944. Salt is treated as Excisable Goods....Why????
kapil kumar agrawal (Chartered Accountant ) (169 Points)
27 August 2009As per Section 2(d) of Central Excise Act 1944. Salt is treated as Excisable Goods....Why????
P.Bashista
(Advocate)
(367 Points)
Replied 28 August 2009
Because the process through which it is extracted amounts to manufacture.
kapil kumar agrawal
(Chartered Accountant )
(169 Points)
Replied 02 September 2009
thanks buddy but i want to ask something more about it.....
As per the provision of Sec 2(d) of Central excise Act 1944 Excisable Goods means:-
Goods specified in first and second schedule to CETA on which duty of excise is levied and INCLUDES SALT
And I wanted to know the reason that why salt was included in scope of Excisable goods... Was there any litigation as a result it had been included....
If u can find the answer please send me I have to Qoute it some where its urgent..... By the way thanks for replying me....
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