Section 2(d) Amendment: No Duty on By-Products or Waste; Not Classified as Manufactured Items u/s 2(f.

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Full Text of the Document

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....Levy of duty on by-product or a waste - the amendment in Section 2(d) will not change the scenario inasmuch as the manufacture of waste, refuse, scrap, etc., cannot be considered to be manufactured items in terms of Section 2(f) of the Central Excise Act. - AT....