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    <title>Exemption to goods produced in workshop situated at mines</title>
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    <description>Goods in the Central Excise Tariff Schedule manufactured in workshops within the precincts of mines and intended for use in repair or maintenance of machinery used in mines are exempt from the whole of excise duty leviable under the Schedule, and &quot;mines&quot; adopts the statutory meaning from the Mines Act for determining scope.</description>
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      <description>Goods in the Central Excise Tariff Schedule manufactured in workshops within the precincts of mines and intended for use in repair or maintenance of machinery used in mines are exempt from the whole of excise duty leviable under the Schedule, and &quot;mines&quot; adopts the statutory meaning from the Mines Act for determining scope.</description>
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