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of <h1>Exemption for Repairing and Reconditioning Excisable Goods Rescinded July 1, 2017, Under Central Excises and Salt Act, 1944.</h1> The notification, issued on November 10, 1994, exempts specified excisable goods from excise duties when used for repairing, reconditioning, or re-engineering. This exemption applies under the Central Excises and Salt Act, 1944, and the Additional Duties of Excise Act, 1957, provided certain conditions are met. These include compliance with the Customs Act, 1962, ensuring repaired goods are exported, and adherence to specific Central Excise procedures. The goods covered include capital goods, material handling equipment, power generating sets, office equipment, raw materials, components, consumables, packaging materials, and tools. This exemption was rescinded effective July 1, 2017.
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