GST- Goods And Service Tax
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While conducting search proceedings in automobiles parts manufacturing facility, revenue dept found that, affixing brand names on products was taking place, concerned officer held that for said activity is liable for payment of duty, manufacturers appealed in CESTAT.
Tribunal held that said goods i.e. automobile parts comes under 3rd schedule of Central excise act. Since the appellant have admitted the fact of packing as well as affixing the brand names, so the liability for payment of central excise stands established.
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