Exemption of steel furniture parts from excise duty where parts are not specially shaped as essential components. The notification exempts parts of steel furniture falling under specified tariff headings from the whole of the duty of excise under section 3 of the Central Excises and Salt Act, 1944, provided such parts are not given a special shape or design that makes them clearly identifiable as essential components enabling assembly into finished steel furniture.
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 of steel furniture parts from excise duty where parts are not specially shaped as essential components.
The notification exempts parts of steel furniture falling under specified tariff headings from the whole of the duty of excise under section 3 of the Central Excises and Salt Act, 1944, provided such parts are not given a special shape or design that makes them clearly identifiable as essential components enabling assembly into finished steel furniture.
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