Exclusion of fuel from consumables classification narrows scope of items subject to central excise rule explanations. The amendment substitutes the expression 'consumables' with 'consumables (other than fuel)' in the explanatory text of two provisions of the Central Excise Rules, 1944, thereby narrowing the category of items treated as consumables for the purposes of those rules; the rules are styled as the Seventh Amendment Rules, 1999, issued under the Central Excise Act, 1944, and commence on publication in the official Gazette.
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.
Exclusion of fuel from consumables classification narrows scope of items subject to central excise rule explanations.
The amendment substitutes the expression "consumables" with "consumables (other than fuel)" in the explanatory text of two provisions of the Central Excise Rules, 1944, thereby narrowing the category of items treated as consumables for the purposes of those rules; the rules are styled as the Seventh Amendment Rules, 1999, issued under the Central Excise Act, 1944, and commence on publication in the official Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.