Exemption to Goods falling within Chapter 29 when used within the Factory of Production in the Manufacture of Specified Goods - 33/91 - Central Excise - Tariff
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Exemption for Chapter 29 inputs used within factory: specified in house inputs relieved from excise duty when used in manufacture. Exemption from central excise duty is provided for goods within Chapter 29 when used within the factory of their production in the manufacture of specified goods, removing the whole excise duty otherwise leviable. The relief applies to bulk drugs (including salts, esters and derivatives as defined by the Drugs (Prices Control) Order, 1987), goods under sub heading 3808.10, and fertilisers as defined by the Fertiliser (Control) Order, 1985.
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 Chapter 29 inputs used within factory: specified in house inputs relieved from excise duty when used in manufacture.
Exemption from central excise duty is provided for goods within Chapter 29 when used within the factory of their production in the manufacture of specified goods, removing the whole excise duty otherwise leviable. The relief applies to bulk drugs (including salts, esters and derivatives as defined by the Drugs (Prices Control) Order, 1987), goods under sub heading 3808.10, and fertilisers as defined by the Fertiliser (Control) Order, 1985.
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