Excise exemption to specified manufactured goods removes whole duty where stated origin and use conditions are met. Exemption from central excise duty is provided for goods specified in the Table by tariff entry and description, subject to the whole of duty being waived only where the Table's conditions-relating to manufacturing origin, designated end-use, or prescribed processing procedures-are satisfied, including use in ordnance factories, Government Mint coin production, specified defence laboratory manufacture, job-work conversion, or for manufacture of imitation 'zari'.
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 to specified manufactured goods removes whole duty where stated origin and use conditions are met.
Exemption from central excise duty is provided for goods specified in the Table by tariff entry and description, subject to the whole of duty being waived only where the Table's conditions-relating to manufacturing origin, designated end-use, or prescribed processing procedures-are satisfied, including use in ordnance factories, Government Mint coin production, specified defence laboratory manufacture, job-work conversion, or for manufacture of imitation "zari".
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