Excise duty exemption scope: parts of household washing machines covered, complete household washing machines are not eligible. The Board clarifies that Notification No. 54/93-C.E. distinguishes Sl. No. 6 (laundry-type washing machines and parts) from Sl. No. 5, which covers only parts of household-type washing machines; therefore the exemption in Sl. No. 5 does not extend to complete household-type washing machines and field formations and trade should be informed accordingly.
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 duty exemption scope: parts of household washing machines covered, complete household washing machines are not eligible.
The Board clarifies that Notification No. 54/93-C.E. distinguishes Sl. No. 6 (laundry-type washing machines and parts) from Sl. No. 5, which covers only parts of household-type washing machines; therefore the exemption in Sl. No. 5 does not extend to complete household-type washing machines and field formations and trade should be informed accordingly.
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