Excise duty exemption for specified chemical goods conditioned on restricted end uses and official verification of non fuel use. Goods under sub-heading 2902.20 are exempted from excise duty in excess of Rs. 35.00 per kilolitre at 15 C when intended for the enumerated industrial or analytical uses; an Assistant Collector of Central Excise must be satisfied that such goods will not be used for motive power or as fuel, proof of use must be furnished to that officer, and where use is outside the factory the Chapter X procedure of the Central Excise Rules, 1944 applies.
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 duty exemption for specified chemical goods conditioned on restricted end uses and official verification of non fuel use.
Goods under sub-heading 2902.20 are exempted from excise duty in excess of Rs. 35.00 per kilolitre at 15 C when intended for the enumerated industrial or analytical uses; an Assistant Collector of Central Excise must be satisfied that such goods will not be used for motive power or as fuel, proof of use must be furnished to that officer, and where use is outside the factory the Chapter X procedure of the Central Excise Rules, 1944 applies.
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