Irrigation Project Gate Parts Not Marketable, Exempt from Excise Duty Due to Custom Fabrication for Specific Use.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Manufacture - marketability - fabrication of gates and gate parts for irrigation project using M.S. Sheets, Plates, Angles etc. - items were made as per specifications of the project and are not regularly traded items - test of marketability fails - not liable to duty of excise - AT....