SSI exemption restriction: proviso excludes nil rate or fully exempt goods and caps certain tobacco exemptions. Notification No. 08/2006 CE amends the SSI exemption by (i) adding a proviso that the exemption does not apply to goods chargeable at nil rate or wholly exempt from excise; (ii) inserting paragraph 4A restricting exemption for specified tobacco entries to a capped amount during March 2005-06; (iii) substituting the ANNEXURE with a detailed list of chapters, headings and tariff items subject to the exemption, with numerous explicit inclusions and carve outs; and (iv) substituting entry (xl) to exclude certain power pumps not conforming to BIS standards effective 1 August 2006.
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.
SSI exemption restriction: proviso excludes nil rate or fully exempt goods and caps certain tobacco exemptions.
Notification No. 08/2006 CE amends the SSI exemption by (i) adding a proviso that the exemption does not apply to goods chargeable at nil rate or wholly exempt from excise; (ii) inserting paragraph 4A restricting exemption for specified tobacco entries to a capped amount during March 2005-06; (iii) substituting the ANNEXURE with a detailed list of chapters, headings and tariff items subject to the exemption, with numerous explicit inclusions and carve outs; and (iv) substituting entry (xl) to exclude certain power pumps not conforming to BIS standards effective 1 August 2006.
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