Exemption to Small Scale Units updated: tariff classifications expanded, adding goods that qualify for central excise relief. Amendment to the Central Excise exemption expands tariff classifications and replaces entries in the Annexure to broaden goods eligible for relief to small scale units, substituting specified tariff headings, replacing an entry to list powered cycles, powered cycle rickshaws and evaporative coolers and parts, and adding PVC compounds and aluminium rods to another entry.
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.
Exemption to Small Scale Units updated: tariff classifications expanded, adding goods that qualify for central excise relief.
Amendment to the Central Excise exemption expands tariff classifications and replaces entries in the Annexure to broaden goods eligible for relief to small scale units, substituting specified tariff headings, replacing an entry to list powered cycles, powered cycle rickshaws and evaporative coolers and parts, and adding PVC compounds and aluminium rods to another entry.
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