Exclusion of specified goods from job-work exemption: machines, packaging materials, and gas cylinders not covered. The amendment inserts Explanation II to exclude from the phrase 'said goods' machines and equipment used in production or processing, packaging materials subject to an exemption on their excise value, packaging materials whose cost was not included in the assessable value of final products in the preceding financial year under section 4, and cylinders for packing gases, thereby narrowing the scope of goods treated as job-work inputs under the notification.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of specified goods from job-work exemption: machines, packaging materials, and gas cylinders not covered.
The amendment inserts Explanation II to exclude from the phrase "said goods" machines and equipment used in production or processing, packaging materials subject to an exemption on their excise value, packaging materials whose cost was not included in the assessable value of final products in the preceding financial year under section 4, and cylinders for packing gases, thereby narrowing the scope of goods treated as job-work inputs under the notification.
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