Exemption to all excisable goods used within the factory of production for manufacture of final products subject to the conditions of certain specified notifications. - 83/92 - Central Excise - Tariff
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Exemption of factory inputs: duty exempt where inputs are used to manufacture final products cleared under specified notifications. Exemption of inputs used within the factory exempts from excise duty all excisable goods manufactured in a factory and consumed within that factory for manufacture of final products, when the final products are cleared in accordance with the specified notifications listed in the Schedule. The notification excludes machines and machinery, specified packaging material situations, and packaging whose cost is excluded from assessable value.
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 of factory inputs: duty exempt where inputs are used to manufacture final products cleared under specified notifications.
Exemption of inputs used within the factory exempts from excise duty all excisable goods manufactured in a factory and consumed within that factory for manufacture of final products, when the final products are cleared in accordance with the specified notifications listed in the Schedule. The notification excludes machines and machinery, specified packaging material situations, and packaging whose cost is excluded from assessable value.
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