Excise exemption amendments expand nil-duty coverage for specified metal containers and certain stainless steel waste subject to manufacturing conditions. Amendment notification under sub-section (1) of section 5A amends prior Central Excise notifications by deleting specified table entries and inserting new entries granting Nil duty for certain metal containers where no process is ordinarily carried on with the aid of power and for waste and scrap of stainless steel arising out of manufacture of cold-rolled stainless steel pattis/pattas, thereby reconfiguring the scope of miscellaneous exemptions through table-level omissions and insertions.
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 amendments expand nil-duty coverage for specified metal containers and certain stainless steel waste subject to manufacturing conditions.
Amendment notification under sub-section (1) of section 5A amends prior Central Excise notifications by deleting specified table entries and inserting new entries granting Nil duty for certain metal containers where no process is ordinarily carried on with the aid of power and for waste and scrap of stainless steel arising out of manufacture of cold-rolled stainless steel pattis/pattas, thereby reconfiguring the scope of miscellaneous exemptions through table-level omissions and insertions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
