Excise exemption for parts of kerosene burners and stoves, conditional on use in manufacture and Chapter X compliance. The Government exempts parts of kerosene burners and parts of stoves from the whole excise duty specified in the Tariff Schedule, provided the parts are used in the manufacture of those burners and stoves; where such use is outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules, 1944, must be followed.
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.
Excise exemption for parts of kerosene burners and stoves, conditional on use in manufacture and Chapter X compliance.
The Government exempts parts of kerosene burners and parts of stoves from the whole excise duty specified in the Tariff Schedule, provided the parts are used in the manufacture of those burners and stoves; where such use is outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules, 1944, must be followed.
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