Exemption of tear smoke munitions from excise duty for Central Government factories under Section 5A grants full duty relief. Central Government, under Section 5A of the Central Excises and Salt Act, 1944, exempts from the whole of the excise duty specified in the Central Excise Tariff Act schedule goods manufactured by Central Government factories comprising tear smoke munitions within Chapter 93 and all goods manufactured and consumed within the factory producing those munitions.
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 of tear smoke munitions from excise duty for Central Government factories under Section 5A grants full duty relief.
Central Government, under Section 5A of the Central Excises and Salt Act, 1944, exempts from the whole of the excise duty specified in the Central Excise Tariff Act schedule goods manufactured by Central Government factories comprising tear smoke munitions within Chapter 93 and all goods manufactured and consumed within the factory producing those munitions.
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