Exemption scope for greenhouse equipment clarified: ultraviolet sheets qualify for EOU duty relief when essential to production under notification. Ultraviolet plastic sheets used to make or erect green houses qualify as excisable goods eligible for exemption under Notification 136/94-CE when brought in connection with the production, manufacture or packaging of export articles listed in Annexure-II, and cultivation inside green houses is to be regarded as production activity for determining eligibility.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope for greenhouse equipment clarified: ultraviolet sheets qualify for EOU duty relief when essential to production under notification.
Ultraviolet plastic sheets used to make or erect green houses qualify as excisable goods eligible for exemption under Notification 136/94-CE when brought in connection with the production, manufacture or packaging of export articles listed in Annexure-II, and cultivation inside green houses is to be regarded as production activity for determining eligibility.
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