General Exemption 4 of 1997 dated 1.3.1997- Regarding.

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Full Text of the Document

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..... General Exemption 4/97 dated 1st March, 1997 gives concessional rate of duty or a nil rate of duty at Sr. No. 55, 56 & 59 on certain articles of plastics subject to the conditions that Modvat Credit has not been taken on inputs used in the manufacture of such goods. 2. A case has been brought to the notice of the Board, where the assessee has simultaneously availed the benefit of Modvat Cr....