Excise Duty on Tinting Not Applicable Beyond One Year Due to Industry Practice and CBEC Clarification.

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Full Text of the Document

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....Manufacture - process of tinting - The appellant have entertained a bona fide view that process of tinting may not be liable to excise duty in the light of long standing practice in the industry and CBEC clarification - Demand beyond the normal period of one year set aside - AT....