Exemption of ash from export-oriented units applies when no payment is received on domestic clearance for dumping purposes. The Board clarifies that ash generated in export-oriented units is exempt under the existing exemption for slag when the ash is cleared to the domestic tariff area without any payment or consideration, including transfers for dumping purposes, and directs field formations to note and implement this position.
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Provisions expressly mentioned in the judgment/order text.
Exemption of ash from export-oriented units applies when no payment is received on domestic clearance for dumping purposes.
The Board clarifies that ash generated in export-oriented units is exempt under the existing exemption for slag when the ash is cleared to the domestic tariff area without any payment or consideration, including transfers for dumping purposes, and directs field formations to note and implement this position.
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