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🔎 Acts & Rules - Adv. Search
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  • Chapter I - Preliminary
  • Chapter II - Levy and collection of Duty
  • Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund
  • Chapter III - Powers and duties of Officers and Landholders
  • Chapter III A - Advance Rulings
  • Chapter IV - Transport by Sea
  • Chapter V - Settlement of Cases
  • Chapter VI - Adjudication of Confiscations and Penalties
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  • Chapter VI B - Presumption as to Documents
  • Chapter VII - Supplemental Provisions
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Case ID :
Central Excise

Section 12B - Presumption that incidence of duly has been passed on to the buyer

Central Excise Act, 1944
Chapter II A
Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund

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Section 12B - Presumption that incidence of duly has been passed on to the buyer

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ActsIncome Tax