Amendment to exemption notification adds specific input-to-product mappings expanding exemption scope to coated abrasives and paperboard. Amendment under sub rule (1) of rule 8 of the Central Excise Rules, 1944 inserts two new entries after S. No. 13 in Notification No. 225/86, listing lime as a specified duty paid input linked to paper or paper board as the final product, and aluminium oxide and silicon carbide as specified duty paid inputs linked to coated abrasives as the final product.
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Provisions expressly mentioned in the judgment/order text.
Amendment to exemption notification adds specific input-to-product mappings expanding exemption scope to coated abrasives and paperboard.
Amendment under sub rule (1) of rule 8 of the Central Excise Rules, 1944 inserts two new entries after S. No. 13 in Notification No. 225/86, listing lime as a specified duty paid input linked to paper or paper board as the final product, and aluminium oxide and silicon carbide as specified duty paid inputs linked to coated abrasives as the final product.
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