Exemption for television chassis allowed when used to manufacture monochrome broadcast receivers, subject to off site procedure compliance. Exemption under rule 8(1) of the Central Excise Rules, 1944 exempts television chassis under heading No. 85.29 from the whole of the duty of excise where such chassis is used for manufacture of broadcast television receiver sets (monochrome) of screen size not exceeding 36 centimetres; if such use is elsewhere than in the factory of production, the procedure specified in Chapter X 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.
Exemption for television chassis allowed when used to manufacture monochrome broadcast receivers, subject to off site procedure compliance.
Exemption under rule 8(1) of the Central Excise Rules, 1944 exempts television chassis under heading No. 85.29 from the whole of the duty of excise where such chassis is used for manufacture of broadcast television receiver sets (monochrome) of screen size not exceeding 36 centimetres; if such use is elsewhere than in the factory of production, the procedure specified in Chapter X of the Central Excise Rules, 1944 must be followed.
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