Seeks to amend notification Nos. 1/2011-Central Excise and 2/2011-Central Excise both dated the 1st March, 2011 and 12/2012-Central Excise, dated 17th March, 2012 - 16/2013 - Central Excise - Tariff
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Exemptions amendment expands central excise exemptions to include jaggery powder, specified bamboo products, roofing tiles and certain steel inputs. Amendments insert jaggery powder under heading 1701 and add flattened bamboo boards and bamboo flooring tiles under chapter 44 to the exemption Tables of notifications 1/2011 and 2/2011, and in notification 12/2012 introduce nil-duty entries for specified headings including roofing tiles, exempt certain steel supplied for use in manufacture of listed headings subject to Customs Act conditions, and include particle/fibre board from agricultural residues.
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Provisions expressly mentioned in the judgment/order text.
Exemptions amendment expands central excise exemptions to include jaggery powder, specified bamboo products, roofing tiles and certain steel inputs.
Amendments insert jaggery powder under heading 1701 and add flattened bamboo boards and bamboo flooring tiles under chapter 44 to the exemption Tables of notifications 1/2011 and 2/2011, and in notification 12/2012 introduce nil-duty entries for specified headings including roofing tiles, exempt certain steel supplied for use in manufacture of listed headings subject to Customs Act conditions, and include particle/fibre board from agricultural residues.
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