Rural area definition clarified - manufacturing in factories located in rural areas qualifies for specified Central Excise exemptions. Amendments redefine 'rural area' to mean the area comprised in a village as defined in land revenue records, excluding areas under municipal committees, municipal corporations, town area committees, cantonment boards, notified area committees, and any area notified as urban by the Central or a State Government. Several notifications are amended to condition specified tariff exemptions on the goods being manufactured in a factory located in such a rural area, and the third proviso of Notification 88/88-CE is omitted.
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.
Rural area definition clarified - manufacturing in factories located in rural areas qualifies for specified Central Excise exemptions.
Amendments redefine "rural area" to mean the area comprised in a village as defined in land revenue records, excluding areas under municipal committees, municipal corporations, town area committees, cantonment boards, notified area committees, and any area notified as urban by the Central or a State Government. Several notifications are amended to condition specified tariff exemptions on the goods being manufactured in a factory located in such a rural area, and the third proviso of Notification 88/88-CE is omitted.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
