Exemption from Excise Duty of Goods Supplied to Refineries - Eligibility of Goods Removed in Bond from Any Refinery to a Warehouse - 034/2002 - Central Excise - Tariff
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Exemption from excise duty for refinery goods removed in bond to warehouses, with reduced duty payable on subsequent removal. Exemption from excise duty on goods supplied to specified refineries is clarified to include goods removed under bond from those refineries to a warehouse; such goods may be subsequently removed from the warehouse on payment of a reduced portion of the duties, and the explanation operates as if always part of the original notification.
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.
Exemption from excise duty for refinery goods removed in bond to warehouses, with reduced duty payable on subsequent removal.
Exemption from excise duty on goods supplied to specified refineries is clarified to include goods removed under bond from those refineries to a warehouse; such goods may be subsequently removed from the warehouse on payment of a reduced portion of the duties, and the explanation operates as if always part of the original notification.
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