Definition of catalysts expanded to include metal compounds and platinum ingots, widening excise exemption scope. Amendment to Notification No. 38/87-C.E. replaces the Explanation to define catalysts for the notification: (i) catalysts include compounds of the metals used to make such catalysts; and (ii) in the case of platinum, catalysts also include ingots of platinum, thereby expanding the definitional scope for application of the notification under the Central Excise Rules, 1944.
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Definition of catalysts expanded to include metal compounds and platinum ingots, widening excise exemption scope.
Amendment to Notification No. 38/87-C.E. replaces the Explanation to define catalysts for the notification: (i) catalysts include compounds of the metals used to make such catalysts; and (ii) in the case of platinum, catalysts also include ingots of platinum, thereby expanding the definitional scope for application of the notification under the Central Excise Rules, 1944.
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