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        Case ID :
        Central Excise

        Waste of fish or Crustaceans, Molluscs or other Aquatic Invertebrates falling under Heading No. 05.01 - 81/92 - Central Excise - Tariff

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        Excise exemption: waste of fish or aquatic invertebrates from EOUs or FTZs allowed for domestic sale exempt from excise duty. Exempts waste of fish, crustaceans, molluscs or other aquatic invertebrates under Heading No. 05.01 from the whole of the excise duty leviable under section 3 when produced or manufactured in a 100% export oriented undertaking or a free trade zone and allowed to be sold in India.
                          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: waste of fish or aquatic invertebrates from EOUs or FTZs allowed for domestic sale exempt from excise duty.

                                Exempts waste of fish, crustaceans, molluscs or other aquatic invertebrates under Heading No. 05.01 from the whole of the excise duty leviable under section 3 when produced or manufactured in a 100% export oriented undertaking or a free trade zone and allowed to be sold in India.


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