Manufacture in bond permitted for goods liable to special excise duty, subject to the same conditions as rule-based bonded manufacture. Where goods attract special excise duty and the Central Government has permitted manufacture of specified articles in bond under the Central Excise Rules, such manufacture in bond is also allowed for the purposes of the Finance Bill provision on special duty, subject to the same conditions governing bonded manufacture under the enabling rule.
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.
Manufacture in bond permitted for goods liable to special excise duty, subject to the same conditions as rule-based bonded manufacture.
Where goods attract special excise duty and the Central Government has permitted manufacture of specified articles in bond under the Central Excise Rules, such manufacture in bond is also allowed for the purposes of the Finance Bill provision on special duty, subject to the same conditions governing bonded manufacture under the enabling rule.
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