Excise duty exemption for specified iron and steel goods subject to intended-use, origin and procedural conditions. Exemption from excise duty is provided for specified iron, steel and related goods, reducing duty to a nil rate subject to stated conditions. Listed items include ingot moulds, foundry grade iron and associated waste and scrap, ferrous waste and scrap, and ferro-alloys (other than ferro-molybdenum). Each exemption is conditional on intended use, origin, production process or procedural compliance under the Central Excise Rules, and a distinct exemption applies to goods produced in ordnance factories for government consumption or supply.
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 specified iron and steel goods subject to intended-use, origin and procedural conditions.
Exemption from excise duty is provided for specified iron, steel and related goods, reducing duty to a nil rate subject to stated conditions. Listed items include ingot moulds, foundry grade iron and associated waste and scrap, ferrous waste and scrap, and ferro-alloys (other than ferro-molybdenum). Each exemption is conditional on intended use, origin, production process or procedural compliance under the Central Excise Rules, and a distinct exemption applies to goods produced in ordnance factories for government consumption or supply.
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