Exemption of excise duty for testing kits and reagents when manufactured and used by the specified producer in public interest. Exemption of excise duty is granted for kits for testing narcotic drugs and psychotropic substances (Heading No. 90.27) and chemical reagents used in their manufacture (Heading No. 38.22), provided the reagents are used by M/s. Hindustan Antibiotics Limited, Pimpri, in manufacturing those kits; definitions of narcotic drugs and psychotropic substances follow the Narcotic Drugs and Psychotropic Substances Act, 1985, and the kits include reagents in small bottles and related accessories.
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 of excise duty for testing kits and reagents when manufactured and used by the specified producer in public interest.
Exemption of excise duty is granted for kits for testing narcotic drugs and psychotropic substances (Heading No. 90.27) and chemical reagents used in their manufacture (Heading No. 38.22), provided the reagents are used by M/s. Hindustan Antibiotics Limited, Pimpri, in manufacturing those kits; definitions of narcotic drugs and psychotropic substances follow the Narcotic Drugs and Psychotropic Substances Act, 1985, and the kits include reagents in small bottles and related accessories.
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 
