Exemption from additional excise duties denied when nonspecified Tapela Dyeing is carried out in the same premises, making duty chargeable. Man-made fabrics under Chapters 54 or 55 lose the exemption under Notification No. 297/79-C.E. if they are subjected in the same premises to any process not listed in the notification's annex; Tapela Dyeing is not listed. The proviso disqualifies exemption based on the occurrence of unspecified processes in the same factory irrespective of whether those processes use power. Tapela Dyeing involves burners and electrically driven fans and thus amounts to a process involving power, rendering the appropriate additional duty chargeable.
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 from additional excise duties denied when nonspecified Tapela Dyeing is carried out in the same premises, making duty chargeable.
Man-made fabrics under Chapters 54 or 55 lose the exemption under Notification No. 297/79-C.E. if they are subjected in the same premises to any process not listed in the notification's annex; Tapela Dyeing is not listed. The proviso disqualifies exemption based on the occurrence of unspecified processes in the same factory irrespective of whether those processes use power. Tapela Dyeing involves burners and electrically driven fans and thus amounts to a process involving power, rendering the appropriate additional duty chargeable.
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