Excise duty exemption for Chapter 82 goods: specified items exempted subject to manufacturing and prior-duty conditions. The notification exempts goods under Chapter 82 from the whole excise duty subject to conditions: 8215.00 items are exempt without conditions; tools, jigs and fixtures are exempt only if manufactured by a specified list of tool rooms and institutes; and subheading 82.06 goods are exempt when produced from inputs under headings 82.02-82.05 on which excise or additional customs duty has already been paid.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for Chapter 82 goods: specified items exempted subject to manufacturing and prior-duty conditions.
The notification exempts goods under Chapter 82 from the whole excise duty subject to conditions: 8215.00 items are exempt without conditions; tools, jigs and fixtures are exempt only if manufactured by a specified list of tool rooms and institutes; and subheading 82.06 goods are exempt when produced from inputs under headings 82.02-82.05 on which excise or additional customs duty has already been paid.
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