Exemption scope clarified: component parts used as original equipment excluded unless Chapter X procedure is followed. The amendment substitutes the proviso to paragraph 5 so that the paragraph does not apply to goods that are component parts of any machinery, equipment or appliances 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 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 scope clarified: component parts used as original equipment excluded unless Chapter X procedure is followed.
The amendment substitutes the proviso to paragraph 5 so that the paragraph does not apply to goods that are component parts of any machinery, equipment or appliances 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 is followed.
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