Jigs and Fixtures, Moulding Boxes for Metal Foundry etc. [CH. 84] - 68/92 - Central Excise - Tariff

Excise exemption for factory-manufactured tooling and moulding inputs, subject to procedural compliance for inter-factory transfers.

The notification exempts from excise duty certain factory-manufactured tooling and moulding inputs-including jigs and fixtures, moulding boxes for metal foundry, mould bases, moulding patterns, moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber and plastics-intended for use in the producing factory or in another factory of the same manufacturer; transfers to a different factory are exempt only upon observance of the procedural requirements in the Central Excise Rules governing inter-factory movement.