Exemption scope amended to add Software Technology Parks and revise specified goods-input mappings under central excise. The notification amends the exemption instrument under rule 57A of the Central Excise Rules by replacing 'heading numbers or sub-heading numbers' with 'Chapter or heading Nos. or sub-heading Nos.', adding Software Technology Parks to the first proviso in clause (b), and substituting the Table to specify exempt final products and corresponding chapter/heading numbers for inputs, including tobacco products (cigarettes, snuff, snuff-containing preparations, chewing tobacco) and fabrics of cotton and man-made fibres.
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 amended to add Software Technology Parks and revise specified goods-input mappings under central excise.
The notification amends the exemption instrument under rule 57A of the Central Excise Rules by replacing "heading numbers or sub-heading numbers" with "Chapter or heading Nos. or sub-heading Nos.", adding Software Technology Parks to the first proviso in clause (b), and substituting the Table to specify exempt final products and corresponding chapter/heading numbers for inputs, including tobacco products (cigarettes, snuff, snuff-containing preparations, chewing tobacco) and fabrics of cotton and man-made fibres.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
