Central Excise scope expansion adds an additional tariff chapter to exemptions and clarifies inputs used in manufacture. Exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, the government amends two exemption notifications: it expands the tariff coverage by replacing 'falling under Chapter 27' with 'falling under Chapter 22 or 27,' and it inserts a qualification to the definition of 'inputs' to read 'used in or in relation to the manufacture of the final products,' thereby adjusting the scope and eligibility of the miscellaneous exemptions.
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Central Excise scope expansion adds an additional tariff chapter to exemptions and clarifies inputs used in manufacture.
Exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, the government amends two exemption notifications: it expands the tariff coverage by replacing "falling under Chapter 27" with "falling under Chapter 22 or 27," and it inserts a qualification to the definition of "inputs" to read "used in or in relation to the manufacture of the final products," thereby adjusting the scope and eligibility of the miscellaneous exemptions.
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