Excise exemption for pressure cooker parts when used in manufacture, subject to specified procedural compliance under Central Excise Rules. The amendment inserts a Nil-duty exemption for parts of pressure cookers within specified tariff chapters when used in the manufacture of those pressure cookers; where such use is outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules, 1944 must be complied with.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for pressure cooker parts when used in manufacture, subject to specified procedural compliance under Central Excise Rules.
The amendment inserts a Nil-duty exemption for parts of pressure cookers within specified tariff chapters when used in the manufacture of those pressure cookers; where such use is outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules, 1944 must be complied with.
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