Section 5(1A) of the Excise Act, 1944 allows exemption on duty only for first clearance of 3500 Mts
The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that duty exemption is allowable under section 5(1A) of the Excise Act, 1944 for the First Clearance of 3500 MTs. M/s. Cella Space Limited, the appellants are engaged in the manufacture and clearance of paper and paper boards falling under Chapter…
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