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CESTAT, Delhi: No Central Excise Duty on Manufacture of CO2 Gas During Manufacture of Beer - (08 Apr 2022)

EXCISE

Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that central excise duty cannot be levied during the manufacture of beer on the manufacture of carbon dioxide gas (CO2) as the alcoholic liquors for human consumption is a State subject.

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   CENTRAL EXCISE DUTY   MANUFACTURE OF BEER   CARBON DIOXIDE GAS   ALCOHOLIC LIQUORS   CONSUMPTION   STATE SUBJECT  

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