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    <title>can one unit in excise do labour job (make finish products ) and charge labour charges ?</title>
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    <description>Excise duty attaches to manufacture irrespective of whether production is by a principal or a job-worker; an SSI unit making branded finished goods for another cannot claim SSI exemption merely on account of job-work, and the duty must be discharged by either the principal or the job-worker under excise law.</description>
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