Small scale exemption is potassium chlorate, lighters, fabrics copper powder and all goods of Chapter 74 - Amendment to Notification No. 1/93-C.E. - 14/96 - Central Excise - Tariff
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Small scale exemption redefined: amended Annexure narrows eligible tariff headings and lists explicit product exclusions. Amendment to Notification No. 1/93-C.E. revises the small scale exemption by omitting specified phrases in the opening paragraph and substituting the Annexure with a detailed list identifying tariff headings, sub headings, specific product categories and explicit exclusions, thereby redefining which goods qualify for exemption under the Central Excises and Salt Act, 1944.
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.
Small scale exemption redefined: amended Annexure narrows eligible tariff headings and lists explicit product exclusions.
Amendment to Notification No. 1/93-C.E. revises the small scale exemption by omitting specified phrases in the opening paragraph and substituting the Annexure with a detailed list identifying tariff headings, sub headings, specific product categories and explicit exclusions, thereby redefining which goods qualify for exemption under the Central Excises and Salt Act, 1944.
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