Excise duty exemption for government-manufactured goods applies when supplied for use by government departments during the notification period. Exemption from the whole of the excise duty is granted for goods specified in the annexed Table where such goods are manufactured by a Central Government factory and are intended for use by any Department of the Central Government; the Table specifies eligible goods by Chapter, listed tariff headings, and particular sub headings, and the relief is subject to the notification's operative period.
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 duty exemption for government-manufactured goods applies when supplied for use by government departments during the notification period.
Exemption from the whole of the excise duty is granted for goods specified in the annexed Table where such goods are manufactured by a Central Government factory and are intended for use by any Department of the Central Government; the Table specifies eligible goods by Chapter, listed tariff headings, and particular sub headings, and the relief is subject to the notification's operative period.
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