Goods Manufactured meant for use by Other Manufacturers also, can’t be subjected to Levy of Central Excise Duty: CESTAT [Read Order]

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that the goods manufactured meant for use by other manufacturers also, cannot be subjected to levy of central excise duty under Section 4A of the Central Excise Act, 1944. The appellant, T.M. Tyres Limited is engaged in the manufacture of Butyl rubber inner tubes, classifiable as […]

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