Seeks to amend Notifications No.56/2002-CE & No.57/2002-CE both dated 14.11.2002 so as to insert a sunset clause of 31.03.2016 and to deny the benefit of the exemption to goods on which certain specified processes have been undertaken - 03/2016 - Central Excise - Tariff
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Sunset clause for excise exemptions limits their duration and excludes goods undergoing only minor processing in Jammu and Kashmir. Amendments add a sunset clause to Notifications No.56/2002 and No.57/2002, limiting exemption applicability to no later than 31st March, 2016, and insert a provision excluding from the exemption goods in the State of Jammu and Kashmir that have been subjected only to preservation, cleaning, packing or repacking in a unit container, labeling or re-labelling, sorting, or declaration/alteration of retail sale price and not to any other processes amounting to manufacture.
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.
Sunset clause for excise exemptions limits their duration and excludes goods undergoing only minor processing in Jammu and Kashmir.
Amendments add a sunset clause to Notifications No.56/2002 and No.57/2002, limiting exemption applicability to no later than 31st March, 2016, and insert a provision excluding from the exemption goods in the State of Jammu and Kashmir that have been subjected only to preservation, cleaning, packing or repacking in a unit container, labeling or re-labelling, sorting, or declaration/alteration of retail sale price and not to any other processes amounting to manufacture.
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