Amended exemption for shells and hulls depends on intended factory use and satisfaction of the jurisdictional officer.

Amended Exemption Notification No. 118 of 1975, as modified by Exemption Notification No. 105 of 1982 with effect from 28 February 1982, applies to shells and hulls where they were used or intended for use in the factory of manufacture or in any other factory of the same manufacturer. Entitlement to the exemption is conditional on the manufacturer satisfying the Assistant Commissioner having jurisdiction over the factory in which the goods were manufactured. The notification therefore operates only when both the specified use condition and the jurisdictional satisfaction requirement are met.

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Outcome: Civil appeal disposed of; the applicability of Exemption Notification No. 118 of 1975, as amended by Exemption Notification No. 105 of 1982, was recognised subject to the prescribed user condition.

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