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Querist : Anonymous (Querist)
12 August 2011 Is there any excise duty liability at the time of sale of old used plant & machinery from factory?
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S.P.Mahanta

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S.P.Mahanta (Expert)
12 August 2011 AS per rule 3, subrule(5)(a)of CCR'2004,Sale of old used plant & machinery from factory, shall attract duty at transcation value of such goods being sold

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