Excise exemption for metalware applies when used in enamelware manufacture; out-of-factory use requires procedural compliance. Full excise duty exemption applies to metalware of the specified tariff classification when used in the manufacture of enamelware; where such use occurs outside the factory of production, the procedural requirements set out in the Central Excise Rules for out-of-factory use must be complied with before the exemption applies.
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 metalware applies when used in enamelware manufacture; out-of-factory use requires procedural compliance.
Full excise duty exemption applies to metalware of the specified tariff classification when used in the manufacture of enamelware; where such use occurs outside the factory of production, the procedural requirements set out in the Central Excise Rules for out-of-factory use must be complied with before the exemption applies.
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