Galvanised iron buckets exemption covers buckets made from mild steel sheets, preserving excise-duty relief under relevant notifications. The term galvanised iron buckets includes buckets made from mild steel sheets coated with zinc by galvanisation, and use of mild steel sheets and their cuttings in manufacture does not deny entitlement to excise duty exemption under the cited notifications; field formations and trade are to be informed accordingly.
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Provisions expressly mentioned in the judgment/order text.
Galvanised iron buckets exemption covers buckets made from mild steel sheets, preserving excise-duty relief under relevant notifications.
The term galvanised iron buckets includes buckets made from mild steel sheets coated with zinc by galvanisation, and use of mild steel sheets and their cuttings in manufacture does not deny entitlement to excise duty exemption under the cited notifications; field formations and trade are to be informed accordingly.
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