Excisability of Hot Asphalt Mix clarified: preparation is not manufacture, so it is not an excisable commodity. The Ministry of Law concluded that preparing Hot Asphalt Mix does not constitute manufacture under Section 2(f) of the Central Excise Act and, applying the rule of strict construction in fiscal statutes, the Board directed that Hot Asphalt Mix is not an excisable commodity, with pending disputes and assessments to be settled accordingly.
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Excisability of Hot Asphalt Mix clarified: preparation is not manufacture, so it is not an excisable commodity.
The Ministry of Law concluded that preparing Hot Asphalt Mix does not constitute manufacture under Section 2(f) of the Central Excise Act and, applying the rule of strict construction in fiscal statutes, the Board directed that Hot Asphalt Mix is not an excisable commodity, with pending disputes and assessments to be settled accordingly.
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