Exemption for factory-used high-purity water and liquid air: excise duty waived when used within manufacturing premises. Government exempts goods under the stated tariff sub-heading from the whole of the excise duty in the Schedule, provided such goods are used within the factory where they are manufactured. The Table specifies the goods as distilled or conductivity water and water of similar purity, and liquid air (whether or not any fraction has been removed).
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 factory-used high-purity water and liquid air: excise duty waived when used within manufacturing premises.
Government exempts goods under the stated tariff sub-heading from the whole of the excise duty in the Schedule, provided such goods are used within the factory where they are manufactured. The Table specifies the goods as distilled or conductivity water and water of similar purity, and liquid air (whether or not any fraction has been removed).
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