Exemption of natural rubber latex from excise duty where production is not ordinarily carried out with the aid of power. Natural rubber latex in the form of liquid, paste or dispersions classified under the relevant Tariff subheading is exempted from the whole of excise duty leviable on those goods, subject to the specific condition that no process in or in relation to their manufacture is ordinarily carried on with the aid of power.
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Provisions expressly mentioned in the judgment/order text.
Exemption of natural rubber latex from excise duty where production is not ordinarily carried out with the aid of power.
Natural rubber latex in the form of liquid, paste or dispersions classified under the relevant Tariff subheading is exempted from the whole of excise duty leviable on those goods, subject to the specific condition that no process in or in relation to their manufacture is ordinarily carried on with the aid of power.
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