Central excise exemptions expanded: tariff entry broadened and factory-consumption exemptions added for specified manufacturing inputs. The notification broadens an exemption by substituting 'grinding wheels or coated abrasives' for 'grinding wheels' and inserts four entries exempting specified goods when consumed within the factory of production: lime for manufacture of soda ash, sodium bicarbonate and bleach liquor; inert gas, synthesis gas and gypsum for manufacture of ammonia or fertilizers; producer gas if consumed within the factory; and specified chemical intermediates if consumed in the manufacture of sulphonamides under the stated tariff sub-heading.
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Provisions expressly mentioned in the judgment/order text.
Central excise exemptions expanded: tariff entry broadened and factory-consumption exemptions added for specified manufacturing inputs.
The notification broadens an exemption by substituting "grinding wheels or coated abrasives" for "grinding wheels" and inserts four entries exempting specified goods when consumed within the factory of production: lime for manufacture of soda ash, sodium bicarbonate and bleach liquor; inert gas, synthesis gas and gypsum for manufacture of ammonia or fertilizers; producer gas if consumed within the factory; and specified chemical intermediates if consumed in the manufacture of sulphonamides under the stated tariff sub-heading.
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