Clarification regarding peripheral activities for Area Based Exemption notification
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....09 To All Chief Commissioners of Central Excise (including LTU), All Commissioners of Central Excise (including LTU), All Director Generals. Subject: Clarificat....
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....r of main product (say hair oil in bulk) and peripheral activities (say repacking into bottles) are carried out in the specified areas. For example, there could be a situation where hair oil in bulk is manufactured in a unit situated in the specified areas and such hair oil is sent to a job worker in specified areas who repacks the bulk oil in retail packs. 3. The matter was di....
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