Amends notification no. 34/2006 Exemption to hotel or stand alone restaurant and other service provider under Served from India Scheme - 041/2006 - Central Excise - Tariff
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Exemption scope expanded: capital goods including spares added to hotels and stand alone restaurants under Served from India Scheme. Amendment expands the Served from India Scheme exemption by inserting the phrase capital goods including spares after 'stand alone restaurant' in clause (i) of Notification No.34/2006-Central Excise, thereby modifying the operative text to include capital goods and spares within the scope of the exemption under the existing notification.
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 scope expanded: capital goods including spares added to hotels and stand alone restaurants under Served from India Scheme.
Amendment expands the Served from India Scheme exemption by inserting the phrase capital goods including spares after "stand alone restaurant" in clause (i) of Notification No.34/2006-Central Excise, thereby modifying the operative text to include capital goods and spares within the scope of the exemption under the existing notification.
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