Excise exemption for improved chulhas conditioned on multi-fuel capability and administrative recommendation, later rescinded. Exemption from central excise duty covers improved chulhas (including smokeless types) and parts made of specified metals or ceramic materials, provided they are capable of burning wood, agrowaste, cowdung, briquettes and coal, and are recommended for exemption by an officer not below Deputy Secretary in the Department of Non-conventional Energy Sources; the exemption was issued under the Central Excises and Salt Act but was subsequently rescinded.
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.
Excise exemption for improved chulhas conditioned on multi-fuel capability and administrative recommendation, later rescinded.
Exemption from central excise duty covers improved chulhas (including smokeless types) and parts made of specified metals or ceramic materials, provided they are capable of burning wood, agrowaste, cowdung, briquettes and coal, and are recommended for exemption by an officer not below Deputy Secretary in the Department of Non-conventional Energy Sources; the exemption was issued under the Central Excises and Salt Act but was subsequently rescinded.
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