Excise exemption for cupro-nickel and aluminium magnesium strips granted when used for coin production under specified procedures. Exemption removes the whole duty of excise on Cupro-nickel and Aluminium Magnesium strips within Chapters 74, 75, 76 or 81 when manufactured using waste and scrap supplied by India Government Mint, provided the strips are used in coin production at India Government Mint and the procedure in Chapter X of the Central Excise Rules, 1944 is followed.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for cupro-nickel and aluminium magnesium strips granted when used for coin production under specified procedures.
Exemption removes the whole duty of excise on Cupro-nickel and Aluminium Magnesium strips within Chapters 74, 75, 76 or 81 when manufactured using waste and scrap supplied by India Government Mint, provided the strips are used in coin production at India Government Mint and the procedure in Chapter X of the Central Excise Rules, 1944 is followed.
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