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        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.

        <h1>Exemption for home consumption limits concessional duty eligibility for specified goods under prescribed aggregation and compliance conditions.</h1> Exempts clearances for home consumption of specified excisable goods by allowing clearances up to a prescribed aggregate value in a financial year to be charged at a concessional fraction of the normal duty, subject to conditions: a written option before first clearance, notification to the jurisdictional officer, aggregation across factories and manufacturers, specified exclusions and definitional rules, and transitional provisions for certain product groups with illustrative computations.

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