Excise duty exemption for specified timber goods, conditional on in factory use for manufacture of wooden articles. Exemption from excise duty is granted for specified goods under Chapter 44 of the Central Excise Tariff, exempting the whole duty leviable under the Schedule, subject to conditions in the annexed Table. A specific condition limits the exemption for goods under headings 44.04 or 44.05 to instances where such goods are used within the factory of production in the manufacture of articles of wood falling under headings 44.06 to 44.10.
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 duty exemption for specified timber goods, conditional on in factory use for manufacture of wooden articles.
Exemption from excise duty is granted for specified goods under Chapter 44 of the Central Excise Tariff, exempting the whole duty leviable under the Schedule, subject to conditions in the annexed Table. A specific condition limits the exemption for goods under headings 44.04 or 44.05 to instances where such goods are used within the factory of production in the manufacture of articles of wood falling under headings 44.06 to 44.10.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
