Central Excise exemptions amended: targeted deletions, substitutions and table replacements altering exempted goods and definitions. Amendments under section 5A(1) of the Central Excises and Salt Act, 1944 modify eleven Central Excise notifications by deleting specified table and schedule entries, substituting revised tariff table entries and headings, inserting a new schedule item for a named commodity, and replacing entire Tables where indicated. One amendment substitutes a revised explanatory definition narrowing eligibility for new or expansion-project sugar factories by reference to letters of intent or industrial licences and certification by the Directorate of Sugar.
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.
Central Excise exemptions amended: targeted deletions, substitutions and table replacements altering exempted goods and definitions.
Amendments under section 5A(1) of the Central Excises and Salt Act, 1944 modify eleven Central Excise notifications by deleting specified table and schedule entries, substituting revised tariff table entries and headings, inserting a new schedule item for a named commodity, and replacing entire Tables where indicated. One amendment substitutes a revised explanatory definition narrowing eligibility for new or expansion-project sugar factories by reference to letters of intent or industrial licences and certification by the Directorate of Sugar.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.