Excise exemption for specified rubber products grants nil duty where input credit was not availed and for in factory use. The amendment adds nil-duty entries for specified rubber goods: unvulcanised plates, sheets and strips exempt if no input duty credit under rules 56A/57A was availed; compounded rubber exempt when used in the producing factory to make Chapter 40 goods; and non-cellular rubber sheets and strips exempt when used to manufacture footwear soles, with exclusions for goods used in tyre resoling, retreading or repair.
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 specified rubber products grants nil duty where input credit was not availed and for in factory use.
The amendment adds nil-duty entries for specified rubber goods: unvulcanised plates, sheets and strips exempt if no input duty credit under rules 56A/57A was availed; compounded rubber exempt when used in the producing factory to make Chapter 40 goods; and non-cellular rubber sheets and strips exempt when used to manufacture footwear soles, with exclusions for goods used in tyre resoling, retreading or repair.
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