Exemption scope modified: omission of 'power-based manufacture' wording alters coverage for steel furniture and polyurethane foam. Amendment removes the words 'in or in relation to the manufacture of which any process is ordinarily carried on with aid of power' from column three of the Table in the earlier notification, as applied to the entries for steel furniture and parts and for articles of polyurethane foam, thereby changing the exemption wording to focus on the goods rather than on manufacture with the aid of power.
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.
Exemption scope modified: omission of 'power-based manufacture' wording alters coverage for steel furniture and polyurethane foam.
Amendment removes the words "in or in relation to the manufacture of which any process is ordinarily carried on with aid of power" from column three of the Table in the earlier notification, as applied to the entries for steel furniture and parts and for articles of polyurethane foam, thereby changing the exemption wording to focus on the goods rather than on manufacture with the aid of power.
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