Excise exemption for parts of pencils used in manufacture; procedural compliance required if used outside the factory. Exempts parts of pencils, including clutch pencils, falling under the specified tariff heading and used for manufacture from the whole of the excise duty leviable; where such use occurs outside the factory of production, the procedural requirements in the Central Excise Rules governing use outside the factory must be followed.
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Excise exemption for parts of pencils used in manufacture; procedural compliance required if used outside the factory.
Exempts parts of pencils, including clutch pencils, falling under the specified tariff heading and used for manufacture from the whole of the excise duty leviable; where such use occurs outside the factory of production, the procedural requirements in the Central Excise Rules governing use outside the factory must be followed.
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