Central excise exemption scope expanded to include oleum and specified chemical intermediates, with revised tariff classification applied. The Government, invoking section 5A(1) of the Central Excises and Salt Act, 1944, amends prior Central Excise notifications: substituting 'sulphuric acid and oleum' for references to 'sulphuric acid' in Notification No. 81/75; inserting a list of specified chemical substances into the Annexure of Notification No. 43/88; and substituting the tariff classification entry in the Table annexed to Notification No. 21/90 against S. No. 2 with the specified headings.
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.
Central excise exemption scope expanded to include oleum and specified chemical intermediates, with revised tariff classification applied.
The Government, invoking section 5A(1) of the Central Excises and Salt Act, 1944, amends prior Central Excise notifications: substituting "sulphuric acid and oleum" for references to "sulphuric acid" in Notification No. 81/75; inserting a list of specified chemical substances into the Annexure of Notification No. 43/88; and substituting the tariff classification entry in the Table annexed to Notification No. 21/90 against S. No. 2 with the specified headings.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
