Exemption for mint-produced excisable goods: duty waived when manufactured and used within the same government mint; procedural rules apply otherwise. Exemption grants a complete waiver of excise duty on goods in the Central Excise Tariff Schedule when manufactured in Government of India mints and used within the same mint; if intended for use in a different mint, compliance with the procedural requirements of Chapter X of the Central Excise Rules, 1944 is required.
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 for mint-produced excisable goods: duty waived when manufactured and used within the same government mint; procedural rules apply otherwise.
Exemption grants a complete waiver of excise duty on goods in the Central Excise Tariff Schedule when manufactured in Government of India mints and used within the same mint; if intended for use in a different mint, compliance with the procedural requirements of Chapter X of the Central Excise Rules, 1944 is required.
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