Exemption to specified goods manufactured in a State Government factory and intended for use in any of its department - 74/93 - Central Excise - Tariff
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Excise exemption for State Government manufactured goods: specified tariff headings exempted from duty when for departmental use. Specified goods manufactured in State Government factories and intended for use by any of that Government's departments were exempted from the whole of excise duty under powers derived from the Central Excises and Salt Act; the annexed Table enumerated eligible chapters, headings and tariff items (including all goods under Chapter 86 and numerous chemical, metal, electrical and mechanical headings), and the list was later amended by subsequent notifications and ultimately rescinded effective 1 July 2017.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for State Government manufactured goods: specified tariff headings exempted from duty when for departmental use.
Specified goods manufactured in State Government factories and intended for use by any of that Government's departments were exempted from the whole of excise duty under powers derived from the Central Excises and Salt Act; the annexed Table enumerated eligible chapters, headings and tariff items (including all goods under Chapter 86 and numerous chemical, metal, electrical and mechanical headings), and the list was later amended by subsequent notifications and ultimately rescinded effective 1 July 2017.
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