Excise exemption for specified iron, steel and copper articles; includes sewing needles and certified fuel efficient kerosene stoves. Government exempts specified iron, steel and copper goods from whole excise duty under the Central Excise Rules, as listed in the Table, including sewing needles and kerosene burners and stoves; kerosene burners or stoves qualify as fuel efficient only if they meet the prescribed thermal efficiency threshold and are certified by a Department of Petroleum officer not below the rank of Deputy Secretary.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for specified iron, steel and copper articles; includes sewing needles and certified fuel efficient kerosene stoves.
Government exempts specified iron, steel and copper goods from whole excise duty under the Central Excise Rules, as listed in the Table, including sewing needles and kerosene burners and stoves; kerosene burners or stoves qualify as fuel efficient only if they meet the prescribed thermal efficiency threshold and are certified by a Department of Petroleum officer not below the rank of Deputy Secretary.
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