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    <description>Exemption of inputs used within the factory exempts from excise duty all excisable goods manufactured in a factory and consumed within that factory for manufacture of final products, when the final products are cleared in accordance with the specified notifications listed in the Schedule. The notification excludes machines and machinery, specified packaging material situations, and packaging whose cost is excluded from assessable value.</description>
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      <description>Exemption of inputs used within the factory exempts from excise duty all excisable goods manufactured in a factory and consumed within that factory for manufacture of final products, when the final products are cleared in accordance with the specified notifications listed in the Schedule. The notification excludes machines and machinery, specified packaging material situations, and packaging whose cost is excluded from assessable value.</description>
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