Excise duty exemption on specified petrochemical inputs when used in manufacture of listed chemical, plastic and rubber products. Exempts specified petroleum and petrochemical derived inputs from the whole of excise duty when used in the manufacture of enumerated downstream chemical, plastic and rubber products, subject to the procedural requirement that any use outside the factory of manufacture comply with the use outside factory procedure.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption on specified petrochemical inputs when used in manufacture of listed chemical, plastic and rubber products.
Exempts specified petroleum and petrochemical derived inputs from the whole of excise duty when used in the manufacture of enumerated downstream chemical, plastic and rubber products, subject to the procedural requirement that any use outside the factory of manufacture comply with the use outside factory procedure.
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