Excise exemption for pigments and paints manufactured without power, subject to proprietor-linked exclusions and value-based limits. Exemption from excise duty applies to pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers manufactured in a factory where none of those products is produced with the aid of power. The exemption is inapplicable if the manufacturer, or any partner in a partnership manufacturer, has proprietary interest in another factory using power to produce the same products and where production in that other factory exceeds a specified value; 'value' is determined under the valuation provision of the Central Excises and Salt Act.
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 pigments and paints manufactured without power, subject to proprietor-linked exclusions and value-based limits.
Exemption from excise duty applies to pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers manufactured in a factory where none of those products is produced with the aid of power. The exemption is inapplicable if the manufacturer, or any partner in a partnership manufacturer, has proprietary interest in another factory using power to produce the same products and where production in that other factory exceeds a specified value; 'value' is determined under the valuation provision of the Central Excises and Salt Act.
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