Exemption to construction goods of certain headings of Chapter 68 containing more than 25% by weight of the listed materials - 36/93 - Central Excise - Tariff
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Excise exemption for construction goods with substantial recycled-residue content applies where material proportion exceeds prescribed threshold. Exempts goods under Chapter 68 (other than Heading 68.04) from the whole of the excise duty specified in the Tariff where one or more of the listed materials-Red Mud, Press Mud, Blast Furnace Slag-have been used and constitute more than 25% by weight of the goods; relief is exercised under powers conferred by section 5A(1) of the Central Excises and Salt Act, 1944.
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 for construction goods with substantial recycled-residue content applies where material proportion exceeds prescribed threshold.
Exempts goods under Chapter 68 (other than Heading 68.04) from the whole of the excise duty specified in the Tariff where one or more of the listed materials-Red Mud, Press Mud, Blast Furnace Slag-have been used and constitute more than 25% by weight of the goods; relief is exercised under powers conferred by section 5A(1) of the Central Excises and Salt Act, 1944.
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