Exemption from excise duty on goods manufactured from duty paid goods - Regarding

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubject : Exemption from excise duty on goods manufactured from duty paid goods - Regarding. I am directed to say that doubts have been raised regarding the interpretation of certain notifications under which exemption from excise duty has been given on certain goods manufactured from duty paid goods. 2. There are a number of notifications which exempt specified goods provided such goods have bee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is context, a copy of the instructions issued by the Board in F. No. 339/6/80-TRU in the context of Notification No. 180/61, dated 23-11-1961 is enclosed. It was clarified by the Board that in the case of S.O. dyes made from exempted dyes, the exemption cannot be denied on the ground that the inputs were exempted from the whole of the duty of excise. This logic would apply to other similar cases a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....imary dyes which have availed full exemption of duty under the Notification 71/78 dated 1-3-1978 since superseded by Notification No. 80/80, dated 19-6-1980. The doubt has arisen in this case on account of the fact that while the primary dyes have availed full exemption of duty, Notification 180/61 allows the exemption to the specified secondary dyes only when the primary dyes are such "on which e....