Central Excise - Whether exemption to excisable goods other than vegetable oils (15.03) and vegetable product (15.04) was available under Notification No. 115/75-C.E., dated 1-3-1975, as amended, before its further amendment by Notification No. 127/88-C.E., dated 1-3-1988 during the period from 28-2
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Exemption scope clarification: notification 115/75 exempted all excisable goods except vegetable oils and products manufactured by specified industries. The Board observed that Notification No. 127/88-C.E. was clarificatory, confirming that Notification No. 115/75-C.E. applied to all excisable goods except vegetable oils and vegetable products when manufactured by the industries specified in the notification, and thus the earlier notification should be read as containing that 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.
Exemption scope clarification: notification 115/75 exempted all excisable goods except vegetable oils and products manufactured by specified industries.
The Board observed that Notification No. 127/88-C.E. was clarificatory, confirming that Notification No. 115/75-C.E. applied to all excisable goods except vegetable oils and vegetable products when manufactured by the industries specified in the notification, and thus the earlier notification should be read as containing that exemption.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.