Exemption for inputs supplied to manufacturers: tubes and flaps exempt where no input credit has been claimed under specified rules A new tariff entry exempts tubes and flaps supplied to tyre manufacturers for use in the manufacture of specified machinery headings and motor vehicles. Multiple tariff entries and Annexure conditions are amended to replace prior rule references with a uniform requirement that exemption is available only if no credit under rule 57AB or 57AK of the Central Excise Rules has been taken, affecting various textile, rubberized fabric, and component exemptions and related procedural clauses.
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Exemption for inputs supplied to manufacturers: tubes and flaps exempt where no input credit has been claimed under specified rules
A new tariff entry exempts tubes and flaps supplied to tyre manufacturers for use in the manufacture of specified machinery headings and motor vehicles. Multiple tariff entries and Annexure conditions are amended to replace prior rule references with a uniform requirement that exemption is available only if no credit under rule 57AB or 57AK of the Central Excise Rules has been taken, affecting various textile, rubberized fabric, and component exemptions and related procedural clauses.
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