Exclusion of branded clearances from aggregate exemption computation alters eligibility and transitional proviso for registered manufacturers. Amendments exclude from the aggregate value of clearances any clearances of excisable goods where a manufacturer affixes the goods with a brand or trade name of another person who is not eligible for the exemption; Notification 175/86 also deletes a cross-reference in paragraph 4, inserts an additional proviso providing an exception for manufacturers registered under the Industries (Development and Regulation) Act with the Directorate General of Technical Development who met prior exemption conditions and a specified clearance threshold, and omits paragraph 6.
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.
Exclusion of branded clearances from aggregate exemption computation alters eligibility and transitional proviso for registered manufacturers.
Amendments exclude from the aggregate value of clearances any clearances of excisable goods where a manufacturer affixes the goods with a brand or trade name of another person who is not eligible for the exemption; Notification 175/86 also deletes a cross-reference in paragraph 4, inserts an additional proviso providing an exception for manufacturers registered under the Industries (Development and Regulation) Act with the Directorate General of Technical Development who met prior exemption conditions and a specified clearance threshold, and omits paragraph 6.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
