Exemption for aluminium containers used for packing liquid pesticides allowed where prescribed excise procedure is followed. The amendment adds an exemption for aluminium containers under Chapter 76 when used for packing liquid pesticides, provided such use occurs outside the factory of production and the procedure laid down in Chapter X of the Central Excise Rules, 1944 is followed; the change is effected by inserting a new entry in the notification table and is promulgated under the power in sub section (1) of section 5A of the Central Excises and Salt Act, 1944.
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Provisions expressly mentioned in the judgment/order text.
Exemption for aluminium containers used for packing liquid pesticides allowed where prescribed excise procedure is followed.
The amendment adds an exemption for aluminium containers under Chapter 76 when used for packing liquid pesticides, provided such use occurs outside the factory of production and the procedure laid down in Chapter X of the Central Excise Rules, 1944 is followed; the change is effected by inserting a new entry in the notification table and is promulgated under the power in sub section (1) of section 5A of the Central Excises and Salt Act, 1944.
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