Excise exemption for parts of gas compressors and water coolers permits Nil duty subject to manufacturing use and Chapter X procedure. Nil duty is granted for parts classified under specified tariff headings when they are parts of gas compressors used in the manufacture of water coolers or parts of water coolers, provided (i) the parts are used in manufacturing the specified compressors or water coolers; and (ii) where such use is outside the factory of production, the procedure in Chapter X of the Central Excise Rules, 1944, is 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 gas compressors and water coolers permits Nil duty subject to manufacturing use and Chapter X procedure.
Nil duty is granted for parts classified under specified tariff headings when they are parts of gas compressors used in the manufacture of water coolers or parts of water coolers, provided (i) the parts are used in manufacturing the specified compressors or water coolers; and (ii) where such use is outside the factory of production, the procedure in Chapter X of the Central Excise Rules, 1944, is followed.
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