Amendment in Notification No. 10/96-Central Excise, dated the 23rd July, 1996 - Exemption to goods within the factory of their production in the manufacture of specified goods - Full exemption from excise duty to all goods consumed within the factory of production in the manufacture of Agarbattis - 13/2015 - Central Excise - Tariff

India Grants Full Excise Duty Exemption for Agarbattis Consumed Within Factory Under Section 5A of Central Excise Act

The Government of India has amended Notification No. 10/96-Central Excise, dated July 23, 1996, to provide full exemption from excise duty for goods consumed within the factory during the manufacture of agarbattis. This amendment, issued under Notification No. 13/2015-Central Excise on March 1, 2015, adds agarbattis to the list of exempted goods in the original notification. The exemption is enacted under the powers conferred by section 5A of the Central Excise Act, 1944, reflecting a decision made in the public interest.