Excise exemption for in-factory use: specified jigs, fixtures and moulds exempt from duty when manufactured and used in same factory. Exemption from excise duty applies to specified jigs, fixtures, moulding boxes, mould bases, moulding patterns, moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics under the relevant tariff headings when they are manufactured in a factory and intended for use in that same factory, exercised under sub rule (1) of rule 8 of the Central Excise Rules, 1944.
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 in-factory use: specified jigs, fixtures and moulds exempt from duty when manufactured and used in same factory.
Exemption from excise duty applies to specified jigs, fixtures, moulding boxes, mould bases, moulding patterns, moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics under the relevant tariff headings when they are manufactured in a factory and intended for use in that same factory, exercised under sub rule (1) of rule 8 of the Central Excise Rules, 1944.
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