Central Excise exemption added for specified inputs consumed in factory for particular manufactures; tariff chapter expanded. The amendment expands the tariff scope to include Chapter 32 and inserts new entries granting exemption for specified inputs when consumed within the factory of production: inputs for wood pulp manufacture, chemicals for textile fibre or yarn manufacture, carbon ink for carbon paper, hydrogen and nitrogen consumed in-factory, and aluminium oxide and silicon carbide for grinding wheels manufacture.
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.
Central Excise exemption added for specified inputs consumed in factory for particular manufactures; tariff chapter expanded.
The amendment expands the tariff scope to include Chapter 32 and inserts new entries granting exemption for specified inputs when consumed within the factory of production: inputs for wood pulp manufacture, chemicals for textile fibre or yarn manufacture, carbon ink for carbon paper, hydrogen and nitrogen consumed in-factory, and aluminium oxide and silicon carbide for grinding wheels manufacture.
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