Excise exemption for prison manufactured goods grants full duty relief for goods produced in state declared prisons and reformatories. Exemption from excise duty is granted for all goods under the Tariff Schedule when manufactured in prisons, exempting such goods from the whole of the excise duty leviable under the Additional Duties framework. The notification defines prison to include jails, state declared subsidiary jails, reformatories, Borstal institutions and similar institutions, making exemption contingent on manufacture taking place in a place meeting that definition and the goods being covered by the Tariff Schedule.
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 prison manufactured goods grants full duty relief for goods produced in state declared prisons and reformatories.
Exemption from excise duty is granted for all goods under the Tariff Schedule when manufactured in prisons, exempting such goods from the whole of the excise duty leviable under the Additional Duties framework. The notification defines prison to include jails, state declared subsidiary jails, reformatories, Borstal institutions and similar institutions, making exemption contingent on manufacture taking place in a place meeting that definition and the goods being covered by the Tariff Schedule.
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