Excise exemption for LPG and polyester from plastic waste clarified for specified suppliers and captive consumption. Substituted entries in Notification No. 12/2012 amend the Sixth Schedule to grant excise exemptions: for Liquefied Propane/Butane and LPG supplied to household consumers or NDEC customers by specified public sector oil companies; and for polyester staple fibre or filament yarn manufactured from plastic scrap or waste (including PET bottles) and for tow captively consumed to produce those fibres.
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.
Excise exemption for LPG and polyester from plastic waste clarified for specified suppliers and captive consumption.
Substituted entries in Notification No. 12/2012 amend the Sixth Schedule to grant excise exemptions: for Liquefied Propane/Butane and LPG supplied to household consumers or NDEC customers by specified public sector oil companies; and for polyester staple fibre or filament yarn manufactured from plastic scrap or waste (including PET bottles) and for tow captively consumed to produce those fibres.
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