Excise duty exemption for specified chemical accelerators and ester gum used within factories for further manufacture. Exemption from excise duty is provided for inorganic accelerators under the specified tariff sub-heading; for accelerators and anti-oxidants of the same sub-heading when consumed within the factory for further manufacture of similar products; and for Ester Gum of the specified sub-heading when used within the factory of production in the manufacture of pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers, thereby relieving these goods from the whole excise duty otherwise leviable.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for specified chemical accelerators and ester gum used within factories for further manufacture.
Exemption from excise duty is provided for inorganic accelerators under the specified tariff sub-heading; for accelerators and anti-oxidants of the same sub-heading when consumed within the factory for further manufacture of similar products; and for Ester Gum of the specified sub-heading when used within the factory of production in the manufacture of pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers, thereby relieving these goods from the whole excise duty otherwise leviable.
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