Excise duty exemption for specified goods produced without aid of power, excluding sandalwood oil, under central rules. Exemption from the whole excise duty is provided for goods specified by tariff headings and subheadings when manufacture is carried out without the aid of power, provided no manufacturing process is ordinarily performed with power and excluding sandalwood oil; the exemption was issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and later rescinded by a subsequent notification.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 duty exemption for specified goods produced without aid of power, excluding sandalwood oil, under central rules.
Exemption from the whole excise duty is provided for goods specified by tariff headings and subheadings when manufacture is carried out without the aid of power, provided no manufacturing process is ordinarily performed with power and excluding sandalwood oil; the exemption was issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and later rescinded by a subsequent notification.
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