Excise exemption for specified tariff chapter inputs used in bulk drug manufacture, subject to prescribed procedural conditions. Exemption is granted from the whole of excise duty for goods specified in the annexed Table falling within Chapters 28 or 29 when used in the manufacture of bulk drugs listed in the First Schedule to the Drugs (Prices Control) Order, subject to the condition that use outside the factory of production requires observance of the procedural requirements set out in Chapter X of the Central Excise Rules, 1944.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for specified tariff chapter inputs used in bulk drug manufacture, subject to prescribed procedural conditions.
Exemption is granted from the whole of excise duty for goods specified in the annexed Table falling within Chapters 28 or 29 when used in the manufacture of bulk drugs listed in the First Schedule to the Drugs (Prices Control) Order, subject to the condition that use outside the factory of production requires observance of the procedural requirements set out in Chapter X of the Central Excise Rules, 1944.
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