Excise exemption for copper products where inputs are duty paid, subject to input credit restriction and primary producer exclusion. Exemption from specified excise duty for listed copper goods when manufactured from Chapter 74 inputs on which excise or additional customs duty has already been paid, subject to the condition that no credit of duty on those inputs has been taken and excluding goods produced by a primary producer; stocks are presumed duty paid unless clearly identifiable as non-duty paid.
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 copper products where inputs are duty paid, subject to input credit restriction and primary producer exclusion.
Exemption from specified excise duty for listed copper goods when manufactured from Chapter 74 inputs on which excise or additional customs duty has already been paid, subject to the condition that no credit of duty on those inputs has been taken and excluding goods produced by a primary producer; stocks are presumed duty paid unless clearly identifiable as non-duty paid.
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