Amends notification no. 32/99, 33/99, 56/2003, 71/2003, - Exemption to goods manufactured in States of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim - 021/2007 - Central Excise - Tariff
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Exemption modifications narrow central excise relief: specified goods excluded and limited-process operations no longer trigger exemption in certain states. Amendments refine excise duty exemptions for goods produced in Assam, Tripura, Meghalaya, Mizoram, Manipur, Nagaland, Arunachal Pradesh and Sikkim by expressly excluding pan masala, goods under Chapter 24, plastic carry bags below the specified micron threshold and certain petroleum-derived goods, inserting a uniform limited-process exclusion that denies exemption where only preservation, cleaning, packing/repacking, labelling/re-labelling, sorting or retail price declaration/alteration have been performed without other processes amounting to manufacture, and updating annexures and temporal provisos to harmonise applicability.
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 modifications narrow central excise relief: specified goods excluded and limited-process operations no longer trigger exemption in certain states.
Amendments refine excise duty exemptions for goods produced in Assam, Tripura, Meghalaya, Mizoram, Manipur, Nagaland, Arunachal Pradesh and Sikkim by expressly excluding pan masala, goods under Chapter 24, plastic carry bags below the specified micron threshold and certain petroleum-derived goods, inserting a uniform limited-process exclusion that denies exemption where only preservation, cleaning, packing/repacking, labelling/re-labelling, sorting or retail price declaration/alteration have been performed without other processes amounting to manufacture, and updating annexures and temporal provisos to harmonise applicability.
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