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    <description>Exemption from excise duty applies to pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers manufactured in a factory where none of those products is produced with the aid of power. The exemption is inapplicable if the manufacturer, or any partner in a partnership manufacturer, has proprietary interest in another factory using power to produce the same products and where production in that other factory exceeds a specified value; &#039;value&#039; is determined under the valuation provision of the Central Excises and Salt Act.</description>
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      <description>Exemption from excise duty applies to pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers manufactured in a factory where none of those products is produced with the aid of power. The exemption is inapplicable if the manufacturer, or any partner in a partnership manufacturer, has proprietary interest in another factory using power to produce the same products and where production in that other factory exceeds a specified value; &#039;value&#039; is determined under the valuation provision of the Central Excises and Salt Act.</description>
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