Excise Circular : Circular No. 910/30/2009 - CX
It has been brought to the notice of Board that certain dealers are receiving liquid chemicals in bulk in containers and offloading the same at the dealers’ premises or godown into drums of 200ltrs for subsequent marketing of these materials to customers. Doubts have been raised as to whether such activity would amount to manufacture in terms of Chapter Note 10 to Chapter 29.
The issue is clarified in the circular. Click the title for the text of the circular.
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