Exemption for nuclear fuel: removes excise duty when supplied for use in atomic power stations under public interest authority. Exempts nuclear fuel under Heading Nos. 28.44, 28.45 or 84.01 from the whole of the duty of excise when supplied for use in atomic power stations, using the power under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, on public interest grounds, and defines 'atomic power station' as a station using nuclear fuel to generate electrical power as its output.
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 nuclear fuel: removes excise duty when supplied for use in atomic power stations under public interest authority.
Exempts nuclear fuel under Heading Nos. 28.44, 28.45 or 84.01 from the whole of the duty of excise when supplied for use in atomic power stations, using the power under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, on public interest grounds, and defines "atomic power station" as a station using nuclear fuel to generate electrical power as its output.
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