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.
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 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.
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