Excise duty exemption for specified medical and optical goods permits duty-free treatment subject to factory-use and procedural conditions. Central Government exempts specified goods under Chapters 90 and 85 from the whole duty of excise under section 5A, subject to Table conditions: parts of drawing and mathematical instruments are exempt only if used in manufacture within the factory or when Chapter X procedure is followed; orthopaedic footwear is exempt only if manufacture involves no process ordinarily carried on with the aid of power; parts of artificial limbs, rehabilitation aids and hearing-aid parts are exempt only when used within the factory of production.
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 duty exemption for specified medical and optical goods permits duty-free treatment subject to factory-use and procedural conditions.
Central Government exempts specified goods under Chapters 90 and 85 from the whole duty of excise under section 5A, subject to Table conditions: parts of drawing and mathematical instruments are exempt only if used in manufacture within the factory or when Chapter X procedure is followed; orthopaedic footwear is exempt only if manufacture involves no process ordinarily carried on with the aid of power; parts of artificial limbs, rehabilitation aids and hearing-aid parts are exempt only when used within the factory of production.
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