Exemption exclusion for tobacco products limits notification relief for cigarettes and pan masala and specific refinery clearances. Amendments to G.S.R. 508(E) and G.S.R. 509(E) exclude cigarettes and pan masala containing tobacco from notification exemptions, later restated as a broad exclusion of goods falling under Chapter 24 of the Central Excise Tariff, and further amended to withdraw exemption for goods manufactured and cleared from specified refinery and petroleum units.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption exclusion for tobacco products limits notification relief for cigarettes and pan masala and specific refinery clearances.
Amendments to G.S.R. 508(E) and G.S.R. 509(E) exclude cigarettes and pan masala containing tobacco from notification exemptions, later restated as a broad exclusion of goods falling under Chapter 24 of the Central Excise Tariff, and further amended to withdraw exemption for goods manufactured and cleared from specified refinery and petroleum units.
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