CE Duty Exemption - Ball Bearings Clearance upto Rs. 25 lakhs Exempt from Duty - Specified Goods Used as Inputs within the Factory Exempt from Duty - 024/2001 - Central Excise - Tariff
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Duty exemption for ball bearings: initial clearances exempt subject to aggregate threshold, declarations and brand exclusions. Exemption from excise duty applies to clearances of ball or roller bearings under Chapter 84 for initial clearances up to an aggregate annual threshold and to specified goods used as inputs for further manufacture within the producing factory, subject to aggregation across factories and manufacturers, exclusions for goods bearing another person's brand name, and procedural requirements including a declaration and undertaking where there were no prior-year clearances.
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.
Duty exemption for ball bearings: initial clearances exempt subject to aggregate threshold, declarations and brand exclusions.
Exemption from excise duty applies to clearances of ball or roller bearings under Chapter 84 for initial clearances up to an aggregate annual threshold and to specified goods used as inputs for further manufacture within the producing factory, subject to aggregation across factories and manufacturers, exclusions for goods bearing another person's brand name, and procedural requirements including a declaration and undertaking where there were no prior-year clearances.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.