Excise exemption for intra-manufacturer transfer of parts enables duty-free movement for power tiller manufacture. Exempts from the whole of the duty of excise parts, components, assemblies and sub-assemblies under Chapter 84 when removed between factories of the same manufacturer for manufacture of power tillers of heading 8432, provided the manufacturer follows the Central Excise (Removal of Goods at Concessional rate of Duty for Manufacture of Excisable Goods) Rules, 2001; supersedes an earlier notification and was subsequently rescinded effective 1 July 2017.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for intra-manufacturer transfer of parts enables duty-free movement for power tiller manufacture.
Exempts from the whole of the duty of excise parts, components, assemblies and sub-assemblies under Chapter 84 when removed between factories of the same manufacturer for manufacture of power tillers of heading 8432, provided the manufacturer follows the Central Excise (Removal of Goods at Concessional rate of Duty for Manufacture of Excisable Goods) Rules, 2001; supersedes an earlier notification and was subsequently rescinded effective 1 July 2017.
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