Exemption scope narrowed: cement exemption amended to exclude white portland cement meeting IS specification, altering tariff relief. Amendment narrows a Central Excise notification by substituting for the words 'exempts cement' the words 'exempts cement other than white portland cement conforming to IS : Specification No. 8042 : 1989 and', thereby excluding white portland cement meeting that IS specification from the exemption.
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.
Exemption scope narrowed: cement exemption amended to exclude white portland cement meeting IS specification, altering tariff relief.
Amendment narrows a Central Excise notification by substituting for the words "exempts cement" the words "exempts cement other than white portland cement conforming to IS : Specification No. 8042 : 1989 and", thereby excluding white portland cement meeting that IS specification from the exemption.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.