Excise duty exemptions for specified iron, steel and copper articles subject to intended use and procedural conditions. Exemption from central excise duty is granted for specified iron, steel and copper articles listed by tariff headings, with particular goods (such as ingot moulds, foundry grade iron, waste and scrap, and ferro-alloys) qualifying for nil or reduced duty only when used or produced according to stated conditions including intended use in the factory of production, production by non-integrated units using coke, adherence to Chapter X procedures, prior-duty payment conditions for waste/scrap, and production in ordnance factories for Central Government consumption.
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 exemptions for specified iron, steel and copper articles subject to intended use and procedural conditions.
Exemption from central excise duty is granted for specified iron, steel and copper articles listed by tariff headings, with particular goods (such as ingot moulds, foundry grade iron, waste and scrap, and ferro-alloys) qualifying for nil or reduced duty only when used or produced according to stated conditions including intended use in the factory of production, production by non-integrated units using coke, adherence to Chapter X procedures, prior-duty payment conditions for waste/scrap, and production in ordnance factories for Central Government consumption.
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