Articles of jewellery exempted from whole of Excise Duty. - PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK Exempted subjected to conditions. - 23/2012 - Central Excise - Tariff
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Excise exemption for specified jewellery and government-manufactured goods applies only where statutory manufacture and intended-use conditions are met. Notification sets excise duty at a Nil rate for articles of jewellery under Heading 7113 without conditions, and sets a Nil rate for goods under Heading 8607 only when manufactured by a Central Government factory and intended for use by any Central Government department; the notification was later rescinded by a subsequent notification.
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 exemption for specified jewellery and government-manufactured goods applies only where statutory manufacture and intended-use conditions are met.
Notification sets excise duty at a Nil rate for articles of jewellery under Heading 7113 without conditions, and sets a Nil rate for goods under Heading 8607 only when manufactured by a Central Government factory and intended for use by any Central Government department; the notification was later rescinded by a subsequent notification.
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