Tariff exemptions expanded: specified chemicals exempt when consumed in manufacture, subject to Assistant Collector satisfaction. Amendment expands exempted chapters to include Chapters 25, 27, 28, 29 and 31 and inserts specified inputs exempted when consumed within the factory of production in defined manufacturing processes (sugar, textile fibres or yarns, paper or paper boards, acrylic fibre, and dimethyl terephthalate); certain exemptions require the Assistant Collector of Central Excise to be satisfied as to intended use (zinc sulphate as micronutrient; dicalcium phosphate as animal feed).
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.
Tariff exemptions expanded: specified chemicals exempt when consumed in manufacture, subject to Assistant Collector satisfaction.
Amendment expands exempted chapters to include Chapters 25, 27, 28, 29 and 31 and inserts specified inputs exempted when consumed within the factory of production in defined manufacturing processes (sugar, textile fibres or yarns, paper or paper boards, acrylic fibre, and dimethyl terephthalate); certain exemptions require the Assistant Collector of Central Excise to be satisfied as to intended use (zinc sulphate as micronutrient; dicalcium phosphate as animal feed).
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