https://www.taxtmi.com/circulars?id=63201 The Board amended relevant notifications to clarify that the non availment condition for excise duty exemption must be met by the manufacturer (not the importer), and added explanations that "appropriate duty" includes nil or concessional duty or tax whether or not read with existing exemption notifications; domestically manufactured goods covered by these entries therefore continue to be exempt or subject to concessional excise treatment as before the amendments. en-us Tue, 18 Aug 2015 00:00:00 +0530 Sat, 23 Nov 2019 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63201 The Board amended relevant notifications to clarify that the non availment condition for excise duty exemption must be met by the manufacturer (not the importer), and added explanations that "appropriate duty" includes nil or concessional duty or tax whether or not read with existing exemption notifications; domestically manufactured goods covered by these entries therefore continue to be exempt or subject to concessional excise treatment as before the amendments. Circulars Customs Tue, 18 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63201