Railway goods exemption: relief applies only when intended use by the railway and ownership vesting conditions are both met. Exemption applies only where goods are (i) intended for use by Indian Railways or Konkan Railway Corporation Limited and (ii) the ownership of the goods vests in Indian Railways or Konkan Railway Corporation Limited; the amendment substitutes the prior entry to impose these conjunctive conditions for relief under the Central Excise notification.
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.
Railway goods exemption: relief applies only when intended use by the railway and ownership vesting conditions are both met.
Exemption applies only where goods are (i) intended for use by Indian Railways or Konkan Railway Corporation Limited and (ii) the ownership of the goods vests in Indian Railways or Konkan Railway Corporation Limited; the amendment substitutes the prior entry to impose these conjunctive conditions for relief under the Central Excise notification.
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