Excise exemption for factory-made tools permits duty-free use within a manufacturer's factories, subject to prescribed procedural compliance. Tools manufactured in a factory and intended for use in that factory or any other factory of the same manufacturer are exempt from excise duty, with inter-factory use by a different manufacturing unit permitted only upon observance of the procedural requirements prescribed in the Central Excise Rules (Chapter X); the notification supersedes an earlier exemption and specifies its commencement.
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 factory-made tools permits duty-free use within a manufacturer's factories, subject to prescribed procedural compliance.
Tools manufactured in a factory and intended for use in that factory or any other factory of the same manufacturer are exempt from excise duty, with inter-factory use by a different manufacturing unit permitted only upon observance of the procedural requirements prescribed in the Central Excise Rules (Chapter X); the notification supersedes an earlier exemption and specifies its commencement.
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