Set off of duty on naphthalene permits reduction of excise on specified manufactured products when used as input. Exemption permits set off of excise duty on specified final products to the extent of duty already paid on naphthalene (sub heading 2707.40) when such inputs are used in manufacture. The relief, exercised under rule 8(1) of the Central Excise Rules, applies to final products in specified Tariff Chapters by reducing duty payable on the final product by an amount equivalent to duty paid on the naphthalene inputs, conditioned on actual use of those inputs in the listed final products.
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.
Set off of duty on naphthalene permits reduction of excise on specified manufactured products when used as input.
Exemption permits set off of excise duty on specified final products to the extent of duty already paid on naphthalene (sub heading 2707.40) when such inputs are used in manufacture. The relief, exercised under rule 8(1) of the Central Excise Rules, applies to final products in specified Tariff Chapters by reducing duty payable on the final product by an amount equivalent to duty paid on the naphthalene inputs, conditioned on actual use of those inputs in the listed final products.
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