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Excise duty on manufacture of full body harness

This query is : Resolved 

18 February 2014 Whether any Excise Duty Is Payable For Manufacture of Full Body Harness made out of Synthetic Polyester?
(Full Body Harness is used for Fall Protection in Construction Industry for wearing by labour working at height.)


19 February 2014 Process amounts to manufacture then duty will be payable. SSI exemption will be available to all unit upto 1.5cr turnover.



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