The Tribunal held that the goods were not leviable to central excise duty in terms of exemption Notification No.30/2004-CE dated 09.07.2004.
In a recent ruling, the Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that excise duty not applicable on branded readymade garments manufactured before 01.03.2011. Ginza Industries Ltd, the appellant/assessee is in the business of manufacturing of branded readymade garments. The same were exempted from payment of central…
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