Exemption for metal containers: duty waived when used to pack specified milk powders and ghee, subject to procedural compliance. Substitutes tariff entry 8312.12 to grant a Nil duty exemption for metal containers and parts thereof when intended for packing whole milk powder; skimmed milk powder packaged for retail in containers not exceeding one kilogram net; milk powders specially prepared for infants and baby foods; and ghee, subject to the condition that use outside the factory of production follows the procedural requirements in the Central Excise Rules (Chapter X).
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.
Exemption for metal containers: duty waived when used to pack specified milk powders and ghee, subject to procedural compliance.
Substitutes tariff entry 8312.12 to grant a Nil duty exemption for metal containers and parts thereof when intended for packing whole milk powder; skimmed milk powder packaged for retail in containers not exceeding one kilogram net; milk powders specially prepared for infants and baby foods; and ghee, subject to the condition that use outside the factory of production follows the procedural requirements in the Central Excise Rules (Chapter X).
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