Excise exemption for parts and accessories of air guns applies when used within the factory for manufacture. Full excise duty relief applies to parts and accessories of air guns, air rifles and air pistols falling under the specified tariff classification, provided such parts or accessories are used within the factory of production in the manufacture of those articles; the exemption is therefore conditional on in factory use for manufacture.
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.
Excise exemption for parts and accessories of air guns applies when used within the factory for manufacture.
Full excise duty relief applies to parts and accessories of air guns, air rifles and air pistols falling under the specified tariff classification, provided such parts or accessories are used within the factory of production in the manufacture of those articles; the exemption is therefore conditional on in factory use for manufacture.
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