Excise exemption for specified lead products: duty waived subject to use conditions and procedural compliance and factory-use defence conditions. Exemption from central excise duty is granted for specified lead products under designated tariff headings, subject to conditions: lead waste and scrap is exempt if used within the factory of production for manufacture of goods of the same chapter or, when used in chemical manufacture outside the factory, when prescribed procedural requirements are complied with; certain lead plates, sheets, strips, foils, shells, blanks, and tubes are exempt when produced in Central Government ordnance factories and used for defence purposes within such factories or other Central Government ordnance factories.
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 specified lead products: duty waived subject to use conditions and procedural compliance and factory-use defence conditions.
Exemption from central excise duty is granted for specified lead products under designated tariff headings, subject to conditions: lead waste and scrap is exempt if used within the factory of production for manufacture of goods of the same chapter or, when used in chemical manufacture outside the factory, when prescribed procedural requirements are complied with; certain lead plates, sheets, strips, foils, shells, blanks, and tubes are exempt when produced in Central Government ordnance factories and used for defence purposes within such factories or other Central Government ordnance factories.
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