Excise exemption expanded: food items and industrial fuel supply locations added, broadening tariff notification coverage. The notification amends the principal central excise exemption by substituting the description to include papad and jaljeera and by adding Hazira and Thal as eligible delivery locations and additional specified recipients for naptha and natural gas used in heavy water production; the amendments replace and insert words in the tariff table to expand and clarify the scope of the existing exemption under section 5A(1) of the Central Excise Act, 1944.
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The notification amends the principal central excise exemption by substituting the description to include papad and jaljeera and by adding Hazira and Thal as eligible delivery locations and additional specified recipients for naptha and natural gas used in heavy water production; the amendments replace and insert words in the tariff table to expand and clarify the scope of the existing exemption under section 5A(1) of the Central Excise Act, 1944.
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