Effective excise rates for specified machinery and electrical goods: conditional exemptions and procedural safeguards govern duty incidence. Notification under section 5A(1) exempts specified goods in Chapters 84, 85 and 90 from excise duty exceeding the effective rates in the Table, which set Nil or ad valorem rates for identified headings and sub-headings. Eligibility is subject to conditions such as manufacture for defence purposes, supply to the Ministry of Defence, use as original equipment in Central Government Ordnance Factories, adherence to Chapter X of the Central Excise Rules, 1944, certification by authorised officers, prior intimations to the Assistant Collector, and restrictions on resale and inter-factory use.
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.
Effective excise rates for specified machinery and electrical goods: conditional exemptions and procedural safeguards govern duty incidence.
Notification under section 5A(1) exempts specified goods in Chapters 84, 85 and 90 from excise duty exceeding the effective rates in the Table, which set Nil or ad valorem rates for identified headings and sub-headings. Eligibility is subject to conditions such as manufacture for defence purposes, supply to the Ministry of Defence, use as original equipment in Central Government Ordnance Factories, adherence to Chapter X of the Central Excise Rules, 1944, certification by authorised officers, prior intimations to the Assistant Collector, and restrictions on resale and inter-factory use.
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