ADIL BEVERAGE COMPANY (PVT.) LTD. versus DEPUTY COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS
Central Excise and Salt Rules 1944 Rr 53 & 53b [Before R 53b Replacement in Rules] For a soft drink prepared by a beverage company, Crown Cork is a raw material manufacturer, not a raw material manufacturer. It was necessary to maintain the record, nor was the packing material used to manufacture the Crown Cork manufacturer in water but was only needed at the time of packing of the bottles, with the replacement of the Central Excise Rules 1944 R53B. The manufacturer could not have been asked before. The Crown Corps is recorded
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