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SC: Externally Procured Parts Given For Assembly, Not Used in Manufacture, Not Liable to Excise Duty - (12 Nov 2025)

EXCISE

Supreme Court dismissed the Revenue Department’s excise duty claim against a company that built a boiler at a client’s site, ruling that externally procured parts supplied for assembly but not used by the manufacturer cannot be included for excise duty assessment.

Tags : ASSEMBLY   EXCISE DUTY   REVENUE DEPARTMENT  

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