Central Excise exemption amendments refine qualifying goods and add branded jewellery exclusion while updating exempted items list. Amendments modify the exemption regime by omitting the second proviso, postponing a specified effective date, deleting and substituting multiple table entries and broadening one tariff description. The Annexure adds Condition No. 20A excluding jewellery of heading 7113 bearing an indelibly affixed brand or trade name from the exemption, and substitutes List 9 item 13 to include wind operated electricity generators and their components, including rotor and wind turbine controller.
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Provisions expressly mentioned in the judgment/order text.
Central Excise exemption amendments refine qualifying goods and add branded jewellery exclusion while updating exempted items list.
Amendments modify the exemption regime by omitting the second proviso, postponing a specified effective date, deleting and substituting multiple table entries and broadening one tariff description. The Annexure adds Condition No. 20A excluding jewellery of heading 7113 bearing an indelibly affixed brand or trade name from the exemption, and substitutes List 9 item 13 to include wind operated electricity generators and their components, including rotor and wind turbine controller.
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