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        Case ID :
        Central Excise

        Metal containers - Amendment to Notification No. 41/94-C.E. - 92/95 - Central Excise - Tariff

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        Exemption for metal containers allowed where manufacture occurs without power or from pre-processed sheets by manufacturer. The substituted entry conditions exemption for metal containers on two alternatives: (i) manufacture or related processes are ordinarily carried out without the aid of power; or (ii) the manufacturer produces the containers without the aid of power from sheets previously tinned, printed, coated or lacquered by others using power.
                          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.

                                Exemption for metal containers allowed where manufacture occurs without power or from pre-processed sheets by manufacturer.

                                The substituted entry conditions exemption for metal containers on two alternatives: (i) manufacture or related processes are ordinarily carried out without the aid of power; or (ii) the manufacturer produces the containers without the aid of power from sheets previously tinned, printed, coated or lacquered by others using power.


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