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Delhi HC: Countervailing Duty on Cut Pieces of Used Tyres is Ultra Vires Customs Tariff Act - (08 May 2017)

Delhi High Court has held that the process to which old tyres are subject to produce two or more pieces of cut tyre is not “manufacture? within the meaning of Section 2 (f) of Central Excise Act.

Tags : DELHI HIGH COURT   CUSTOMS TARIFF ACT  

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