Excise duty exemption for intermediates used in manufacture of rifampicin; external use requires Chapter X procedural compliance. The notification exempts from excise duty specified chemical goods falling under Chapters 28 and 29 when intended for use in the manufacture of the bulk drug Rifampicin (including its salts and esters), removing liability for the whole of the duty leviable on those inputs; where such use is outside the factory of production, the procedure in Chapter X of the Central Excise Rules, 1944 must be followed.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for intermediates used in manufacture of rifampicin; external use requires Chapter X procedural compliance.
The notification exempts from excise duty specified chemical goods falling under Chapters 28 and 29 when intended for use in the manufacture of the bulk drug Rifampicin (including its salts and esters), removing liability for the whole of the duty leviable on those inputs; where such use is outside the factory of production, the procedure in Chapter X of the Central Excise Rules, 1944 must be followed.
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