Excise exemption for copper products conditioned on specified end-use, procedural compliance and written undertakings and certifications. Notification exempts specified copper goods under Chapter 74 from central excise duty subject to conditions: in-factory use for manufacture of Chapter 74 goods; Chapter X procedural compliance where use is outside the factory; Collector or Assistant Collector satisfaction or certification as to intended end-use (e.g., imitation zari, trinkets, harmonium reeds); written undertakings or bonds to prove actual use within a set period or to pay duty if not proved; and specified exemptions for ordnance-factory production and supplies to Bharat Heavy Electricals Limited for initial thermal power station equipment.
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 copper products conditioned on specified end-use, procedural compliance and written undertakings and certifications.
Notification exempts specified copper goods under Chapter 74 from central excise duty subject to conditions: in-factory use for manufacture of Chapter 74 goods; Chapter X procedural compliance where use is outside the factory; Collector or Assistant Collector satisfaction or certification as to intended end-use (e.g., imitation zari, trinkets, harmonium reeds); written undertakings or bonds to prove actual use within a set period or to pay duty if not proved; and specified exemptions for ordnance-factory production and supplies to Bharat Heavy Electricals Limited for initial thermal power station equipment.
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