Exemption for export-oriented manufacturing: duty capped by a specified aggregate, conditional on domestic raw materials. Exemption applies to excisable goods manufactured in a hundred per cent export-oriented undertaking, relieving from excise duty to the extent it exceeds the aggregate of (i) one hundred and fifty per cent of the duty specified in the Central Excise Tariff as read with notifications for like goods in non-export undertakings, and (ii) any duty leviable under laws other than the primary excise charge as read with such notifications for like goods; the exemption applies only where the goods are wholly produced from raw materials made in India.
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 export-oriented manufacturing: duty capped by a specified aggregate, conditional on domestic raw materials.
Exemption applies to excisable goods manufactured in a hundred per cent export-oriented undertaking, relieving from excise duty to the extent it exceeds the aggregate of (i) one hundred and fifty per cent of the duty specified in the Central Excise Tariff as read with notifications for like goods in non-export undertakings, and (ii) any duty leviable under laws other than the primary excise charge as read with such notifications for like goods; the exemption applies only where the goods are wholly produced from raw materials made in India.
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