Specified inputs exemption: flavouring essences recognised as exempt input for manufacture of aerated waters under central excise. The Central Government amends the annexed table of an earlier notification to insert tariff item 3302.10 (flavouring essences and concentrates) as a specified input used in the factory of production for manufacturing the final product under tariff heading 22.02 (aerated waters), thereby extending the notification's exemption/treatment to that input-output pairing.
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Provisions expressly mentioned in the judgment/order text.
Specified inputs exemption: flavouring essences recognised as exempt input for manufacture of aerated waters under central excise.
The Central Government amends the annexed table of an earlier notification to insert tariff item 3302.10 (flavouring essences and concentrates) as a specified input used in the factory of production for manufacturing the final product under tariff heading 22.02 (aerated waters), thereby extending the notification's exemption/treatment to that input-output pairing.
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