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Deepak Kumar Mishra

01-Dec-2013 , 12:34:32 pm

yes bcauz it is covered by explanation to sec 2(d) For the purposes of this clause, “goods “ includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable. and becaz goods specified in 3rd schedule is marketable and hence it is excisable goods Deepak Mishra