Excise exemption for copper wrought goods supplied to ordnance factories, limited to duty above prescribed cap, subject to conditions. Exempts wrought copper plates, sheets, blanks and strips supplied to ordnance factories from excise to the extent duty exceeds a fixed per tonne amount, provided the goods are manufactured from materials supplied by the factories, the manufacturer produces a receipt certificate within a period specified by the Assistant Collector, and no credit of duty paid on the supplied materials is claimed under the rules.
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 copper wrought goods supplied to ordnance factories, limited to duty above prescribed cap, subject to conditions.
Exempts wrought copper plates, sheets, blanks and strips supplied to ordnance factories from excise to the extent duty exceeds a fixed per tonne amount, provided the goods are manufactured from materials supplied by the factories, the manufacturer produces a receipt certificate within a period specified by the Assistant Collector, and no credit of duty paid on the supplied materials is claimed under the rules.
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