Excise exemption for pesticide intermediates relieves listed chemical inputs from duty when used in pesticide manufacture. The notification exempts the goods listed in the Annexure, falling under specified tariff chapters and used in the manufacture of pesticides, from the whole of the duty of excise; the exemption is limited to the expressly enumerated substances and contingent on their use as inputs in pesticide manufacture.
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 pesticide intermediates relieves listed chemical inputs from duty when used in pesticide manufacture.
The notification exempts the goods listed in the Annexure, falling under specified tariff chapters and used in the manufacture of pesticides, from the whole of the duty of excise; the exemption is limited to the expressly enumerated substances and contingent on their use as inputs in pesticide manufacture.
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