Excise exemption for stainless steel pattis/pattas conditioned on manufacture from dutiable ingots/flats and small scale registration. Stainless steel pattis or pattas in Chapter 72 are exempt from excise duty to the extent the duty exceeds a prescribed rate; a nil-duty applies if it is proved to an authorised officer that the goods are made from ingots or flats on which excise duty has been paid at not less than the prescribed rate, and the exemption applies only to factories registered as small scale industries with the Director of Industries or the Development Commissioner (Small Scale Industries).
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 stainless steel pattis/pattas conditioned on manufacture from dutiable ingots/flats and small scale registration.
Stainless steel pattis or pattas in Chapter 72 are exempt from excise duty to the extent the duty exceeds a prescribed rate; a nil-duty applies if it is proved to an authorised officer that the goods are made from ingots or flats on which excise duty has been paid at not less than the prescribed rate, and the exemption applies only to factories registered as small scale industries with the Director of Industries or the Development Commissioner (Small Scale Industries).
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