Excise duty exemption for goods manufactured in rural areas by registered cooperatives and KVIC recognized institutions subject to certification. Exemption from central excise duty applies to specified goods manufactured in rural areas by registered co-operative societies, women's societies, KVIC/State KVIB recognized institutions, or IRDP-assisted units; the notification lists eligible goods and extends exemption to inputs used in their manufacture, while imposing assembly-in-rural-area and certification requirements for certain electronic and electrical items with specified authorities and submission timelines.
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 goods manufactured in rural areas by registered cooperatives and KVIC recognized institutions subject to certification.
Exemption from central excise duty applies to specified goods manufactured in rural areas by registered co-operative societies, women's societies, KVIC/State KVIB recognized institutions, or IRDP-assisted units; the notification lists eligible goods and extends exemption to inputs used in their manufacture, while imposing assembly-in-rural-area and certification requirements for certain electronic and electrical items with specified authorities and submission timelines.
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