Exemption to parts of drawing and mathematical instruments falling under Heading No. 90.17 used for the manufacture of drawing and mathematical instruments - 78/91 - Central Excise - Tariff
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Exemption for parts of drawing and mathematical instruments removes excise duty when used in manufacture, subject to Chapter X procedure. Exemption removes the whole excise duty on parts of drawing and mathematical instruments falling under the Central Excise Tariff when used in the manufacture of such instruments, conditioned on the Government's satisfaction of public interest. Use of exempted parts outside the factory of production is subject to compliance with the prescribed procedure in the Central Excise Rules.
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 for parts of drawing and mathematical instruments removes excise duty when used in manufacture, subject to Chapter X procedure.
Exemption removes the whole excise duty on parts of drawing and mathematical instruments falling under the Central Excise Tariff when used in the manufacture of such instruments, conditioned on the Government's satisfaction of public interest. Use of exempted parts outside the factory of production is subject to compliance with the prescribed procedure in the Central Excise Rules.
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