Exemption for manufacturing waste: waste, parings and scrap from exempted goods relieved from excise duty, subject to restriction. Waste, parings and scrap arising during manufacture of goods that are chargeable at a Nil rate or exempted by a qualifying notification are exempt from the whole of excise duty specified in the Tariff, provided they arise in manufacture of such exempted goods; the exemption does not apply where the factory also manufactures other excisable goods, and the definition of exempted goods excludes exemptions based solely on value or quantity of clearances.
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 for manufacturing waste: waste, parings and scrap from exempted goods relieved from excise duty, subject to restriction.
Waste, parings and scrap arising during manufacture of goods that are chargeable at a Nil rate or exempted by a qualifying notification are exempt from the whole of excise duty specified in the Tariff, provided they arise in manufacture of such exempted goods; the exemption does not apply where the factory also manufactures other excisable goods, and the definition of exempted goods excludes exemptions based solely on value or quantity of clearances.
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