Exemption from central excise duty: Inclusion of Bharat Heavy Electricals Limited for defence supplies under notification amendment. The Central Government has amended Notification No. 63/95-Central Excise to insert Bharat Heavy Electricals Limited into the Table of exempt manufacturers, thereby extending exemption from central excise duty to goods manufactured in BHEL for defence purposes, pursuant to powers under the Central Excise Act and the Additional Duties of Excise Act as an exercise of public interest.
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Provisions expressly mentioned in the judgment/order text.
Exemption from central excise duty: Inclusion of Bharat Heavy Electricals Limited for defence supplies under notification amendment.
The Central Government has amended Notification No. 63/95-Central Excise to insert Bharat Heavy Electricals Limited into the Table of exempt manufacturers, thereby extending exemption from central excise duty to goods manufactured in BHEL for defence purposes, pursuant to powers under the Central Excise Act and the Additional Duties of Excise Act as an exercise of public interest.
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