Amends notification no. 63/95 - Exemption to goods manufactured by specified Units / Institutions for use by Government Department or Defense purposes - 29/2011-Central Excise - Central Excise - Tariff
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Exemption scope revised for goods supplied to government and defense, excluding specified petroleum product headings from relief. The notification amends Notification No.63/95-Central Excise by substituting the entry against S.No.5 in the TABLE to read: 'All goods other than those falling under Heading 2701, 2702, 2703, 2704 and 2706,' thus clarifying that the exemption for goods manufactured by specified units/institutions for Government or defence use excludes goods under those petroleum-related headings.
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.
Exemption scope revised for goods supplied to government and defense, excluding specified petroleum product headings from relief.
The notification amends Notification No.63/95-Central Excise by substituting the entry against S.No.5 in the TABLE to read: "All goods other than those falling under Heading 2701, 2702, 2703, 2704 and 2706," thus clarifying that the exemption for goods manufactured by specified units/institutions for Government or defence use excludes goods under those petroleum-related headings.
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