Excise duty exemption for handicapped rehabilitation institutions: goods exempt subject to eligibility and annual certification. Exempts goods manufactured by institutions primarily engaged in rehabilitation of physically or mentally handicapped persons from excise duty where the institution (i) primarily engages in such rehabilitation, (ii) primarily employs handicapped persons in manufacturing, and (iii) receives Government of India, Ministry of Social Welfare financial assistance; exemption requires an annual certificate from a Ministry officer (not below Deputy Secretary) confirming these conditions and applies only to goods listed in the Annexure subject to specified exclusions.
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 duty exemption for handicapped rehabilitation institutions: goods exempt subject to eligibility and annual certification.
Exempts goods manufactured by institutions primarily engaged in rehabilitation of physically or mentally handicapped persons from excise duty where the institution (i) primarily engages in such rehabilitation, (ii) primarily employs handicapped persons in manufacturing, and (iii) receives Government of India, Ministry of Social Welfare financial assistance; exemption requires an annual certificate from a Ministry officer (not below Deputy Secretary) confirming these conditions and applies only to goods listed in the Annexure subject to specified exclusions.
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