Excise duty exemption for specified chemicals when consumed in defined industrial, medical, research and defence uses under conditions. Notification exempts specified chemicals and gases from excise duty when consumed or used in defined industrial, medical, research, defence or governmental purposes-notably manufacture of fertilisers, bulk drugs, heavy water, metal concentrates, wood pulp and related processes-subject to conditions including consumption within the factory of production, adherence to Chapter X procedures for off site use, and institutional certification for certain users; definitions of 'bulk drugs' and 'fertilisers' follow the relevant control orders.
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 chemicals when consumed in defined industrial, medical, research and defence uses under conditions.
Notification exempts specified chemicals and gases from excise duty when consumed or used in defined industrial, medical, research, defence or governmental purposes-notably manufacture of fertilisers, bulk drugs, heavy water, metal concentrates, wood pulp and related processes-subject to conditions including consumption within the factory of production, adherence to Chapter X procedures for off site use, and institutional certification for certain users; definitions of "bulk drugs" and "fertilisers" follow the relevant control orders.
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