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Court Reverses Charge on 8% Collection of Exempted Goods; Section 11D Central Excise Law Clarified.

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....Reversal of charge of collection of an amount of 8% of the value of exempted goods - invoking provisions of Section 11D - The real identity of the amount collected (whether excise duty payable or not) is of no relevance for Section 11D - AT....

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Court Reverses Charge on 8% Collection of Exempted Goods; Section 11D Central Excise Law Clarified.