Excise exemption for para-aminophenol and para-nitrophenol tied to use in paracetamol manufacture and procedural compliance. The notification exempts para-aminophenol and para-nitrophenol, including their sodium salts, from the whole of the duty of excise specified in the Tariff Schedule, provided the goods are used in the manufacture of paracetamol and, if used outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules are followed.
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 para-aminophenol and para-nitrophenol tied to use in paracetamol manufacture and procedural compliance.
The notification exempts para-aminophenol and para-nitrophenol, including their sodium salts, from the whole of the duty of excise specified in the Tariff Schedule, provided the goods are used in the manufacture of paracetamol and, if used outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules are followed.
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