TaxTMI 
TaxTMI 
Dear Forum,
is there any exemption on clearance of goods from duty paying unit to agriculture industry, or goods is a part of a machine, which ultimate use is in agriculture, can clear without payment of duty.
Exemption from Excise
17 Dec 2011 
1 Reply 
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Excise exemption for machinery used in water supply permits duty-free clearance to agricultural and industrial users.
Query whether clearance to agricultural industry or of machine parts for agricultural use is excise-exempt. Notification No.3/2004-CE exempts machinery, instruments, equipment and pipes used in water supply plants for agricultural and industrial use. The general exemption Notifications of 1.3.2006 (Nos.3/2006-6/2006) as amended should be examined to ascertain exemption for specific goods; product description and classification are required for definitive application. (AI Summary)
Query whether clearance to agricultural industry or of machine parts for agricultural use is excise-exempt. Notification No.3/2004-CE exempts machinery, instruments, equipment and pipes used in water supply plants for agricultural and industrial use. The general exemption Notifications of 1.3.2006 (Nos.3/2006-6/2006) as amended should be examined to ascertain exemption for specific goods; product description and classification are required for definitive application. (AI Summary)