Carbonless Paper Classified Under Heading 48.16 for Excise Duty, Reversing CESTAT Decision on Marketability.
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....Manufacture of carbonless paper or self copying paper is classifiable under heading 48.16 as against heading no. 48.20 or 4901.90 - Liable to duty of excise - Test of marketability established – Decision of CESTAT reversed.... - SC....




TaxTMI
TaxTMI