Central Excise exemption scope narrowed to specified marine-related tariff headings, replacing 'ocean-going vessels' in notifications. The Government amends three Central Excise notifications by replacing references to 'ocean-going vessels' with wording specifying goods falling under certain marine-related tariff headings, omitting an Explanation in one notification, and substituting a Schedule entry to list those tariff headings, while excluding floating or submersible drilling or production platforms where indicated.
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.
Central Excise exemption scope narrowed to specified marine-related tariff headings, replacing 'ocean-going vessels' in notifications.
The Government amends three Central Excise notifications by replacing references to "ocean-going vessels" with wording specifying goods falling under certain marine-related tariff headings, omitting an Explanation in one notification, and substituting a Schedule entry to list those tariff headings, while excluding floating or submersible drilling or production platforms where indicated.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
