Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Manufacture - activity of grading of diamonds which have been imported or received by them in respect of their colour, clarity, cut and their weight in carats - second activity undertaken is that of inscription - not amount to manufacture - not liable to excise duty - AAR