Excise duty exemption for zinc products conditioned on specified uses and compliance with procedural rules and return requirements. Notification No. 184/88 exempts specified zinc products from excise duty subject to use-based conditions and compliance with procedural requirements in Chapter X of the Central Excise Rules, 1944. Exemptions cover zinc ingots, waste and scrap, plates, sheets, powders, flakes, dust and wires. Key conditions include use within the factory of production for eligible manufacturing processes, required return of zinc dust to the producing factory within a period specified by the Assistant Collector, and a defence-use limitation for ordnance-factory-manufactured plates and sheets.
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 duty exemption for zinc products conditioned on specified uses and compliance with procedural rules and return requirements.
Notification No. 184/88 exempts specified zinc products from excise duty subject to use-based conditions and compliance with procedural requirements in Chapter X of the Central Excise Rules, 1944. Exemptions cover zinc ingots, waste and scrap, plates, sheets, powders, flakes, dust and wires. Key conditions include use within the factory of production for eligible manufacturing processes, required return of zinc dust to the producing factory within a period specified by the Assistant Collector, and a defence-use limitation for ordnance-factory-manufactured plates and sheets.
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