Exemption Notification No. 50/2003-C.E.: Service Providers Not Considered Manufacturers, No Excise Declaration Required.

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Full Text of the Document

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....Manufacture - area based exemption - Benefit of Notification No. 50/2003-C.E. - When the appellant is being treated as the service provider, he cannot be held to be a manufacturer liable to pay excise duty in which case and he cannot be expected to file a declaration. - AT....