Excise exemption for plastic materials reprocessed from scrap or waste, subject to production in India under specified chapters. Exemption from central excise duty applies to plastic materials reprocessed from or produced out of the scrap or waste of specified goods, provided (i) the source is scrap or waste of those goods and (ii) the reprocessing or production is carried out in India; this is effected by inserting a new entry into the notification's table identifying the relevant tariff headings and imposing those two operative conditions.
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 exemption for plastic materials reprocessed from scrap or waste, subject to production in India under specified chapters.
Exemption from central excise duty applies to plastic materials reprocessed from or produced out of the scrap or waste of specified goods, provided (i) the source is scrap or waste of those goods and (ii) the reprocessing or production is carried out in India; this is effected by inserting a new entry into the notification's table identifying the relevant tariff headings and imposing those two operative conditions.
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