Excise exemption for transmission and allied assemblies permits duty-free supply to specified defence factory for BMP-2 manufacture. Exemption under sub rule (1) of rule 8, Central Excise Rules, 1944: transmission and allied assemblies in the Schedule to the Central Excise Tariff Act are exempt from the whole excise duty when manufactured by M/s. Bharat Earth Movers Limited, provided they are intended for supply to Ordnance Factory, Medak for manufacture of Infantry Combat Vehicles BMP 2.
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 exemption for transmission and allied assemblies permits duty-free supply to specified defence factory for BMP-2 manufacture.
Exemption under sub rule (1) of rule 8, Central Excise Rules, 1944: transmission and allied assemblies in the Schedule to the Central Excise Tariff Act are exempt from the whole excise duty when manufactured by M/s. Bharat Earth Movers Limited, provided they are intended for supply to Ordnance Factory, Medak for manufacture of Infantry Combat Vehicles BMP 2.
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