Excise exemption for specified copper products: duty relief tied to prescribed use, certification, undertakings and procedural safeguards. Exemption is granted for specified copper goods from excise duty when they are used for prescribed purposes-internal manufacture, manufacture of chemicals, musical instrument reeds, imitation zari, trinkets, defence uses in ordnance factories, or use in thermal power stations-and where required, subject to satisfaction or certification by the Collector or Assistant Collector of Central Excise. Exemptions for use outside the factory depend on following Chapter X procedures, providing written undertakings, and, for supply to a public undertaking, certification and a bond to secure duty if use is not proved.
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 copper products: duty relief tied to prescribed use, certification, undertakings and procedural safeguards.
Exemption is granted for specified copper goods from excise duty when they are used for prescribed purposes-internal manufacture, manufacture of chemicals, musical instrument reeds, imitation zari, trinkets, defence uses in ordnance factories, or use in thermal power stations-and where required, subject to satisfaction or certification by the Collector or Assistant Collector of Central Excise. Exemptions for use outside the factory depend on following Chapter X procedures, providing written undertakings, and, for supply to a public undertaking, certification and a bond to secure duty if use is not proved.
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