Credit of duty for ethyl alcohol extended to outputs made in any factory of the same manufacturer, widening location eligibility. Amendment expands the credit of duty for use of ethyl alcohol by substituting the proviso to allow credit where final products are manufactured inside the factory or in any other factory of the same manufacturer, and by replacing the prior Table with a substituted Table listing the specific final products and corresponding tariff headings eligible for the duty credit.
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.
Credit of duty for ethyl alcohol extended to outputs made in any factory of the same manufacturer, widening location eligibility.
Amendment expands the credit of duty for use of ethyl alcohol by substituting the proviso to allow credit where final products are manufactured inside the factory or in any other factory of the same manufacturer, and by replacing the prior Table with a substituted Table listing the specific final products and corresponding tariff headings eligible for the duty credit.
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