Excise Duty Confirmed on Threaded Roof Bolts and Nuts; Penalty Imposition Overturned for Manufacturer's Misunderstanding.

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Full Text of the Document

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....Demand of excise duty - bonafide belief that manufacture of threaded roof bolts and nuts are not liable to duty of excise - exclusion of bought out items - manufacturing of threaded roof bolts and nuts - demand of duty confirmed - levy of penalty set aside - AT....