Excise exemption for specified zinc products where use in manufacture or defence purposes meets prescribed conditions. Exemption from central excise duty applies to specified zinc products in Chapters 26 and 79 when they are used in prescribed manufacturing processes or for defined purposes within qualifying factories, or when transported and used outside the producing factory subject to the procedural safeguards of Chapter X of the Central Excise Rules; certain items manufactured in ordnance factories are exempt when used for defence purposes, and returns of zinc dust to the producing factory may be subject to a period specified by the Assistant Collector of Central Excise.
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 specified zinc products where use in manufacture or defence purposes meets prescribed conditions.
Exemption from central excise duty applies to specified zinc products in Chapters 26 and 79 when they are used in prescribed manufacturing processes or for defined purposes within qualifying factories, or when transported and used outside the producing factory subject to the procedural safeguards of Chapter X of the Central Excise Rules; certain items manufactured in ordnance factories are exempt when used for defence purposes, and returns of zinc dust to the producing factory may be subject to a period specified by the Assistant Collector of Central Excise.
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