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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on Excise Duty for Copper Shells in Pipe Manufacturing (1981-1983); Await Board's Further Instructions.</h1> The circular addresses doubts about excise duty on copper shells and blanks used in manufacturing pipes and tubes between March 1, 1981, and July 8, 1983. Manufacturers have contested the duty demanded for captively consumed goods. The issue arose from a tariff amendment in 1981 and subsequent rule changes. The Board requests detailed information on demands raised, including manufacturer details, show cause notices, demand confirmations, payments, audit objections, and any relevant information regarding time-barred demands. No coercive action for duty recovery should be taken until further instructions are provided by the Board.
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