Excise exemption for non conforming carbon dioxide conditioned on manufacture into conforming product at registered bottling plants. Exemption from excise duty is provided for carbonic acid (carbon dioxide) not conforming to IS 307-1966 produced in a factory or distillery, when supplied to a bottling plant to manufacture conforming solid or liquid carbon dioxide; the manufactured conforming product must be cleared on payment of appropriate excise duty, the bottling plant must be registered as a small scale industry with the relevant authority, and Chapter X procedures of the Central Excise Rules, 1944 must be followed.
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 non conforming carbon dioxide conditioned on manufacture into conforming product at registered bottling plants.
Exemption from excise duty is provided for carbonic acid (carbon dioxide) not conforming to IS 307-1966 produced in a factory or distillery, when supplied to a bottling plant to manufacture conforming solid or liquid carbon dioxide; the manufactured conforming product must be cleared on payment of appropriate excise duty, the bottling plant must be registered as a small scale industry with the relevant authority, and Chapter X procedures of the Central Excise Rules, 1944 must be followed.
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