Excise exemption for inputs to export oriented undertakings permits duty free supply for manufacture of export goods under conditions. Exempts specified excisable goods when brought into a hundred percent export oriented undertaking for use in producing, manufacturing or packaging listed export articles from excise and additional excise duties, subject to conditions: Board approval of the undertaking; direct supply from factory and use solely for export goods; export performance as fixed by the Board; payment of duty on clearance for home consumption; adherence to modified Central Excise Rules procedures and use of Form C.T.3; and duty rules for clearance of capital goods and other permitted goods with depreciation treatment.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for inputs to export oriented undertakings permits duty free supply for manufacture of export goods under conditions.
Exempts specified excisable goods when brought into a hundred percent export oriented undertaking for use in producing, manufacturing or packaging listed export articles from excise and additional excise duties, subject to conditions: Board approval of the undertaking; direct supply from factory and use solely for export goods; export performance as fixed by the Board; payment of duty on clearance for home consumption; adherence to modified Central Excise Rules procedures and use of Form C.T.3; and duty rules for clearance of capital goods and other permitted goods with depreciation treatment.
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