Partial excise exemption limits duty exposure for specified chemical and pharmaceutical goods, subject to use and procedural conditions. Partial exemption grants relief by exempting that portion of excise duty exceeding an amount calculated at 10% ad valorem for specified goods under Chapters 28, 29 and 30, subject to the Table's conditions. The exemption covers listed chemicals and pharmaceutical inputs-including white phosphorus and phosphorus trichloride (when used to make designated compounds and, if used offsite, subject to Chapter X procedures), copper oxychloride, saccharin, specified penicillin/cephalosporin intermediates, certain bulk drugs (excluding those under the DPCO First Schedule), medicinal grade hydrogen peroxide and oxygen, and anaesthetics; 'bulk drugs' follows the DPCO, 1987 definition.
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.
Partial excise exemption limits duty exposure for specified chemical and pharmaceutical goods, subject to use and procedural conditions.
Partial exemption grants relief by exempting that portion of excise duty exceeding an amount calculated at 10% ad valorem for specified goods under Chapters 28, 29 and 30, subject to the Table's conditions. The exemption covers listed chemicals and pharmaceutical inputs-including white phosphorus and phosphorus trichloride (when used to make designated compounds and, if used offsite, subject to Chapter X procedures), copper oxychloride, saccharin, specified penicillin/cephalosporin intermediates, certain bulk drugs (excluding those under the DPCO First Schedule), medicinal grade hydrogen peroxide and oxygen, and anaesthetics; "bulk drugs" follows the DPCO, 1987 definition.
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