Eligibility of Diamond Segments for Saw Blades, for benefit of exemption - Notification Nos. 108/88-C.E., dated 1-3-1988 and 207/88-C.E., dated 1-6-1988
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Exemption scope: diamond segments as parts of saw blades are ineligible for the saw-blade concessional duty exemption. Diamond segments used as parts of circular and frame saw blades are classifiable as parts, not as saw blades, and therefore do not qualify for the partial ... Summary
Exemption scope: diamond segments as parts of saw blades are ineligible for the saw-blade concessional duty exemption.
Diamond segments used as parts of circular and frame saw blades are classifiable as parts, not as saw blades, and therefore do not qualify for the partial excise exemption afforded to saw blades under the cited notifications; pending assessments must be finalised accordingly and trade and field formations informed.
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