ISSUE:
Whether an excise duty can be imposed on a turbo alternator under the Act?
RULE:
A good to attract excise duty has to be excisable and manufactured within India.
Under the excise law, the good must have mobility and marketability.
Whether an excise duty can be imposed on a turbo alternator under the Act?
A good to attract excise duty has to be excisable and manufactured within India.
Under the excise law, the good must have mobility and marketability.