Excise exemption for copper shells and blanks when used to make exempt copper pipes, subject to Chapter X procedures. The notification substitutes an entry exempting shells and blanks for pipes and tubes (tariff heading 7409.00) from central excise when used in the manufacture of copper pipes and tubes exempt under other table entries, and requires adherence to Chapter X procedures where such use occurs outside the factory of production.
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 copper shells and blanks when used to make exempt copper pipes, subject to Chapter X procedures.
The notification substitutes an entry exempting shells and blanks for pipes and tubes (tariff heading 7409.00) from central excise when used in the manufacture of copper pipes and tubes exempt under other table entries, and requires adherence to Chapter X procedures where such use occurs outside the factory of production.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.