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    <title>1998 (7) TMI 95 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
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    <description>The court admitted the Writ Petition filed by TELCO and Mr. H. Rohinesh, staying the communication from the Asstt. Commissioner of Central Excise regarding the requirement for TELCO to obtain Central Excise Registration for manufacturing wooden furniture. TELCO argued they are not manufacturers under the Central Excise Act as they engage contractors for carpentry work. The court found merit in TELCO&#039;s contentions, issuing a Rule and staying the directions to obtain Excise Registration and pay Excise Duty on wooden furniture, emphasizing TELCO&#039;s activities did not meet the Act&#039;s definition of furniture manufacturing.</description>
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    <pubDate>Wed, 15 Jul 1998 00:00:00 +0530</pubDate>
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      <title>1998 (7) TMI 95 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=44965</link>
      <description>The court admitted the Writ Petition filed by TELCO and Mr. H. Rohinesh, staying the communication from the Asstt. Commissioner of Central Excise regarding the requirement for TELCO to obtain Central Excise Registration for manufacturing wooden furniture. TELCO argued they are not manufacturers under the Central Excise Act as they engage contractors for carpentry work. The court found merit in TELCO&#039;s contentions, issuing a Rule and staying the directions to obtain Excise Registration and pay Excise Duty on wooden furniture, emphasizing TELCO&#039;s activities did not meet the Act&#039;s definition of furniture manufacturing.</description>
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      <pubDate>Wed, 15 Jul 1998 00:00:00 +0530</pubDate>
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