Excise duty exemptions: specified goods assigned concessional rates subject to use, certification and procedural compliance. The Central Government exempts or imposes concessional excise rates on goods listed in the annexed Table by reference to tariff headings, limiting duty to specified effective rates or nil, subject to conditions. Applicability depends on prescribed uses, manufacturing modes, production capacities, designated undertakings, non availment of input duty credit, and documentary proofs including certificates or compliance with Chapter X of the Central Excise Rules for use outside the factory.
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.
Excise duty exemptions: specified goods assigned concessional rates subject to use, certification and procedural compliance.
The Central Government exempts or imposes concessional excise rates on goods listed in the annexed Table by reference to tariff headings, limiting duty to specified effective rates or nil, subject to conditions. Applicability depends on prescribed uses, manufacturing modes, production capacities, designated undertakings, non availment of input duty credit, and documentary proofs including certificates or compliance with Chapter X of the Central Excise Rules for use outside the factory.
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