Exemption for tyre sample testing conditioned on limits, recordkeeping, return of remnants and certificate of scrapping requirement. Exemption from excise duty is granted for samples of tyres, tubes and flaps drawn for test within the factory of production or sent to another factory, subject to conditions including limits on samples drawn, maintenance of accounts for quantities drawn and tested or dispatched, return of remnants to the laboratory's factory, receipt of a Range Officer-authenticated certificate of scrapping when tested elsewhere, and a manufacturer's written undertaking to pay duty by debiting the Personal Ledger Account if the certificate is not produced.
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 tyre sample testing conditioned on limits, recordkeeping, return of remnants and certificate of scrapping requirement.
Exemption from excise duty is granted for samples of tyres, tubes and flaps drawn for test within the factory of production or sent to another factory, subject to conditions including limits on samples drawn, maintenance of accounts for quantities drawn and tested or dispatched, return of remnants to the laboratory's factory, receipt of a Range Officer-authenticated certificate of scrapping when tested elsewhere, and a manufacturer's written undertaking to pay duty by debiting the Personal Ledger Account if the certificate is not produced.
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