Exemption for component parts clarified: parts cleared as original equipment remain excluded if Chapter X clearance procedure is followed. The substituted proviso to paragraph 7 excludes specified goods that are component parts of machinery, equipment or appliances when cleared from a factory for use as original equipment in the manufacture of that machinery, equipment or appliances, provided the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.
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 for component parts clarified: parts cleared as original equipment remain excluded if Chapter X clearance procedure is followed.
The substituted proviso to paragraph 7 excludes specified goods that are component parts of machinery, equipment or appliances when cleared from a factory for use as original equipment in the manufacture of that machinery, equipment or appliances, provided the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.
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