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        Case ID :
        Central Excise

        SSI Exemption - Amendment to Notification Nos. 16/97-C.E. and 38/97-C.E. - 001/98 - Central Excise - Tariff

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        Clearances for home consumption now include exports to Bhutan and Nepal under amended central excise notifications. The government amends specified central excise exemption notifications to expand the definition of clearances for home consumption by inserting clauses that expressly include clearances for export to Bhutan or Nepal, thereby widening the scope of the notifications' miscellaneous exemptions.
                          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.

                                Clearances for home consumption now include exports to Bhutan and Nepal under amended central excise notifications.

                                The government amends specified central excise exemption notifications to expand the definition of clearances for home consumption by inserting clauses that expressly include clearances for export to Bhutan or Nepal, thereby widening the scope of the notifications' miscellaneous exemptions.


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