Exemption for specified excisable goods: duty waived when produced by government, khadi bodies, village industries or prisons. Exemption from excise duty is provided for goods under the Central Excise Tariff when manufactured by Central Government factories for departmental use; by State Government factories for purposes Parliament deems incidental to government functions; by village industries certified by the Khadi and Village Industries Commission and marketed under the Act; or when manufactured in prisons, with 'prison' defined to include subsidiary jails, reformatories and similar institutions.
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.
Exemption for specified excisable goods: duty waived when produced by government, khadi bodies, village industries or prisons.
Exemption from excise duty is provided for goods under the Central Excise Tariff when manufactured by Central Government factories for departmental use; by State Government factories for purposes Parliament deems incidental to government functions; by village industries certified by the Khadi and Village Industries Commission and marketed under the Act; or when manufactured in prisons, with "prison" defined to include subsidiary jails, reformatories and similar institutions.
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