Excise exemption for steel wheel castings grants full duty relief where castings arise during manufacture for central government departmental use. An exemption removes the whole excise duty on steel castings of wheels under Chapter 86 where the castings arise during manufacture of wheels in a Central Government factory and the wheels are intended for use by a Department of the Central Government; the exemption is conferred under section 5A(1) of the Central Excises and Salt Act on public interest grounds.
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.
Excise exemption for steel wheel castings grants full duty relief where castings arise during manufacture for central government departmental use.
An exemption removes the whole excise duty on steel castings of wheels under Chapter 86 where the castings arise during manufacture of wheels in a Central Government factory and the wheels are intended for use by a Department of the Central Government; the exemption is conferred under section 5A(1) of the Central Excises and Salt Act on public interest grounds.
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