Duty exemption goods of sub-heading 21.06 and chapter no. 24 if used within the factory of production in or in relation to the manufacture of final products - 052/2002 - Central Excise - Tariff
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Duty exemption for specified in factory inputs enables excise relief when used in manufacturing final products, subject to narrow exclusions. Exemption grants full excise relief on goods under sub heading 21069020 and Chapter 24 when manufactured and used within the factory in or in relation to the manufacture of final products, removing excise duty and related contingencies; however, inputs already exempt or chargeable to nil rate do not benefit except when cleared to FTZ, 100% EOU, Electronic Hardware Technology Park, or Software Technology Park.
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.
Duty exemption for specified in factory inputs enables excise relief when used in manufacturing final products, subject to narrow exclusions.
Exemption grants full excise relief on goods under sub heading 21069020 and Chapter 24 when manufactured and used within the factory in or in relation to the manufacture of final products, removing excise duty and related contingencies; however, inputs already exempt or chargeable to nil rate do not benefit except when cleared to FTZ, 100% EOU, Electronic Hardware Technology Park, or Software Technology Park.
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