Duty-free procurement rules expanded to include equipment and spares, with excise liability where products are non-excisable. Amendments to Central Excise notifications expand duty-free procurement lists to include power, environmental, storage and office equipment plus spares; permit trading for export under export policy; and refine clearance destinations to authorised customs warehouses. They permit conditional destruction of capital goods inside or outside specified units in the presence of Customs or Central Excise officers. Where manufactured products or byproducts are not excisable on clearance, an excise liability equal to that leviable on inputs obtained under the notification is payable at clearance.
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Provisions expressly mentioned in the judgment/order text.
Duty-free procurement rules expanded to include equipment and spares, with excise liability where products are non-excisable.
Amendments to Central Excise notifications expand duty-free procurement lists to include power, environmental, storage and office equipment plus spares; permit trading for export under export policy; and refine clearance destinations to authorised customs warehouses. They permit conditional destruction of capital goods inside or outside specified units in the presence of Customs or Central Excise officers. Where manufactured products or byproducts are not excisable on clearance, an excise liability equal to that leviable on inputs obtained under the notification is payable at clearance.
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