Medicinal grade oxygen exemption: direct use or manufacture-based use permitted subject to prescribed procedural compliance. The amendment exempts oxygen when used as medicinal grade oxygen directly without further manufacture, and exempts oxygen used in the manufacture of medicinal grade oxygen provided that, when such use occurs outside the factory of production, the procedural requirements of the Central Excise Rules governing such movement and use are followed.
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.
Medicinal grade oxygen exemption: direct use or manufacture-based use permitted subject to prescribed procedural compliance.
The amendment exempts oxygen when used as medicinal grade oxygen directly without further manufacture, and exempts oxygen used in the manufacture of medicinal grade oxygen provided that, when such use occurs outside the factory of production, the procedural requirements of the Central Excise Rules governing such movement and use are followed.
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