Excise exemption narrowed by excluding Chapter 24 goods and crude petroleum derived goods from notified benefits on clearance. Amendment narrows a prior excise exemption by substituting the opening paragraph to exempt goods specified in the First and Second Schedules to the Central Excise Tariff Act, other than goods falling under Chapter 24 and goods produced from crude petroleum oils and falling under Chapter 27, when cleared from units located in designated Growth Centres, Infrastructure Development Centres, Export Promotion Industrial Parks, Industrial Estates, Industrial Areas, Commercial Estates or Scheme Areas.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption narrowed by excluding Chapter 24 goods and crude petroleum derived goods from notified benefits on clearance.
Amendment narrows a prior excise exemption by substituting the opening paragraph to exempt goods specified in the First and Second Schedules to the Central Excise Tariff Act, other than goods falling under Chapter 24 and goods produced from crude petroleum oils and falling under Chapter 27, when cleared from units located in designated Growth Centres, Infrastructure Development Centres, Export Promotion Industrial Parks, Industrial Estates, Industrial Areas, Commercial Estates or Scheme Areas.
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