Exemption scope revised: pesticide exemption limited to goods under a specific subheading and subject to procedural conditions for off site use. The notification narrows the exemption by substituting the broader chapter reference with a specific tariff subheading for pesticide preparations and adds a proviso that any use of the exempted goods outside the factory of production is allowed only subject to observance of the procedural requirements set out in Chapter X of the Central Excise Rules.
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.
Exemption scope revised: pesticide exemption limited to goods under a specific subheading and subject to procedural conditions for off site use.
The notification narrows the exemption by substituting the broader chapter reference with a specific tariff subheading for pesticide preparations and adds a proviso that any use of the exempted goods outside the factory of production is allowed only subject to observance of the procedural requirements set out in Chapter X of the Central Excise Rules.
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