Shipyard goods exemption: excisable items for use in building ocean-going vessels are fully exempt, subject to Chapter X compliance. Excisable goods manufactured in a shipyard and intended for use in the manufacture of ocean-going vessels in the same shipyard are exempt from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, 1985. If such use occurs in a different shipyard of the same manufacturer, the exemption applies only upon compliance with the procedure set out in Chapter X of the Central Excise Rules, 1944.
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.
Shipyard goods exemption: excisable items for use in building ocean-going vessels are fully exempt, subject to Chapter X compliance.
Excisable goods manufactured in a shipyard and intended for use in the manufacture of ocean-going vessels in the same shipyard are exempt from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, 1985. If such use occurs in a different shipyard of the same manufacturer, the exemption applies only upon compliance with the procedure set out in Chapter X of the Central Excise Rules, 1944.
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