Exemption for parts of artificial limbs and rehabilitation aids: duty exempt when used in factory for their manufacture. Amendment inserts a new Table entry for tariff heading 90.21 exempting parts and components of artificial limbs and rehabilitation aids for the handicapped from central excise duty at Nil rate, provided the parts and components are used in the factory of production in the manufacture of artificial limbs and rehabilitation aids for the handicapped.
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Provisions expressly mentioned in the judgment/order text.
Exemption for parts of artificial limbs and rehabilitation aids: duty exempt when used in factory for their manufacture.
Amendment inserts a new Table entry for tariff heading 90.21 exempting parts and components of artificial limbs and rehabilitation aids for the handicapped from central excise duty at Nil rate, provided the parts and components are used in the factory of production in the manufacture of artificial limbs and rehabilitation aids for the handicapped.
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