Excise duty exemption scope narrowed for inputs used in manufacture, excluding specified exempt items from the notification. Amendment substitutes the proviso to Notification No.22/96-CE to provide that the notification shall not apply to inputs used in or in relation to the manufacture of final products (other than those cleared to a Free Trade Zone, a 100% Export Oriented undertaking, an Electronic Hardware Technology Park or a Software Technology Park). The exclusion covers inputs specified at serial numbers 1 and 2 that are wholly exempt or chargeable at nil rate of duty, and inputs at serial number 3 that are wholly exempt and chargeable at nil rate of additional duty.
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 duty exemption scope narrowed for inputs used in manufacture, excluding specified exempt items from the notification.
Amendment substitutes the proviso to Notification No.22/96-CE to provide that the notification shall not apply to inputs used in or in relation to the manufacture of final products (other than those cleared to a Free Trade Zone, a 100% Export Oriented undertaking, an Electronic Hardware Technology Park or a Software Technology Park). The exclusion covers inputs specified at serial numbers 1 and 2 that are wholly exempt or chargeable at nil rate of duty, and inputs at serial number 3 that are wholly exempt and chargeable at nil rate of additional duty.
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