Practice of assessment of Nylon Twine falling under Chapter 56 of the Central Excise Tariff Act, 1985 manufactured and captively used in the manufacture of fishing net for the period from 26-9-2002 to 1-1-2003
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Section 11C invocation denied for captive-use nylon twine assessments, directing administrative finalisation of pending cases. The Board examined assessment practice for nylon twine under Chapter 56 manufactured and captively used in fishing net production for the period 26 9 2002 to 1 1 2003 and found that invocation of the special procedural provision Section 11C of the Central Excise Act, 1944 was not appropriate; pending cases, if any, are to be finalised accordingly.
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Section 11C invocation denied for captive-use nylon twine assessments, directing administrative finalisation of pending cases.
The Board examined assessment practice for nylon twine under Chapter 56 manufactured and captively used in fishing net production for the period 26 9 2002 to 1 1 2003 and found that invocation of the special procedural provision Section 11C of the Central Excise Act, 1944 was not appropriate; pending cases, if any, are to be finalised accordingly.
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