Exemption to goods manufactured in factories, workshops and used for the maintenance of the machinery installed in the factory - 65/95 - Central Excise - Tariff
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Excise duty exemption for goods made in factory workshops and used for on-site machinery maintenance, subject to repeal. Exemption from excise duty applies to excisable goods manufactured in a workshop within a factory and used within that factory for repairs or maintenance of machinery installed therein, subject to the Central Government's statutory power to exempt duty in the public interest.
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 duty exemption for goods made in factory workshops and used for on-site machinery maintenance, subject to repeal.
Exemption from excise duty applies to excisable goods manufactured in a workshop within a factory and used within that factory for repairs or maintenance of machinery installed therein, subject to the Central Government's statutory power to exempt duty in the public interest.
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