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        Case ID :
        Central Excise

        Compounded Rubber if captively consumed in the manufacture of goods of Chapter 40 or Children's toy balloons of Heading 95.03 - Exempted - 123/94 - Central Excise - Tariff

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        Compounded rubber exemption: captive intra factory use for specified rubber goods and toy balloons attracts nil excise duty. Notification exempts compounded rubber from central excise duty when it is captively consumed in the factory of its production for manufacture of specified rubber goods or children's toy balloons, substituting the earlier tariff entry to create a conditional nil duty exemption limited to intra factory use for those specified end uses.
                          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.

                                Compounded rubber exemption: captive intra factory use for specified rubber goods and toy balloons attracts nil excise duty.

                                Notification exempts compounded rubber from central excise duty when it is captively consumed in the factory of its production for manufacture of specified rubber goods or children's toy balloons, substituting the earlier tariff entry to create a conditional nil duty exemption limited to intra factory use for those specified end uses.





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