Excise exemption for goods made in mine workshops permits duty-free manufacture when intended for repair or maintenance use. Goods in the Central Excise Tariff Schedule manufactured in workshops within the precincts of mines and intended for use in repair or maintenance of machinery used in mines are exempt from the whole of excise duty leviable under the Schedule, and 'mines' adopts the statutory meaning from the Mines Act for determining scope.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for goods made in mine workshops permits duty-free manufacture when intended for repair or maintenance use.
Goods in the Central Excise Tariff Schedule manufactured in workshops within the precincts of mines and intended for use in repair or maintenance of machinery used in mines are exempt from the whole of excise duty leviable under the Schedule, and "mines" adopts the statutory meaning from the Mines Act for determining scope.
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