Central Excise exemption conditions clarified to require manufacture by Central Government factory and exclusive departmental use. The amendment replaces the proviso to impose three cumulative conditions for exemption: manufacture by a Central Government factory; intended availability to any Central Government department either directly or through a government company; and intended use by a Central Government department. It also omits item (vi) in Sl. No. 04 of the Table, thereby narrowing the exemption and altering the tariff entry.
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.
Central Excise exemption conditions clarified to require manufacture by Central Government factory and exclusive departmental use.
The amendment replaces the proviso to impose three cumulative conditions for exemption: manufacture by a Central Government factory; intended availability to any Central Government department either directly or through a government company; and intended use by a Central Government department. It also omits item (vi) in Sl. No. 04 of the Table, thereby narrowing the exemption and altering the tariff entry.
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 
