Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 30(4)] [Section 30] [Entire Act] Union of India - Subsection Section 30(4)(b) in The Central Excise Act, 1944 (b)for excisable goods of the same class or description(i)produced or manufactured by different classes of producers or manufacturers; or(ii)sold to different classes of buyers: