Small scale exemption limited to rubber solution or vulcanising solution; other goods under Heading 40.05 excluded. Only rubber solution or vulcanising solution, specifically listed in S. No. 3 of the Annexure to Notification No. 175/86 as amended, is entitled to the small scale exemption; the general exclusion of goods under Heading 40.05 does not apply to that expressly specified product, and all other goods falling under Heading 40.05 are not eligible for the exemption.
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.
Small scale exemption limited to rubber solution or vulcanising solution; other goods under Heading 40.05 excluded.
Only rubber solution or vulcanising solution, specifically listed in S. No. 3 of the Annexure to Notification No. 175/86 as amended, is entitled to the small scale exemption; the general exclusion of goods under Heading 40.05 does not apply to that expressly specified product, and all other goods falling under Heading 40.05 are not eligible for the exemption.
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