Benzene, Toluene, Benzol, Toluol etc. obtained in terms of Notification No. 75/84-C.E., dated 1-3-1984 for manufacture of solvents, diluents, thinners. End-use verification regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ts, thinners. End-use verification regarding F. No. 83/5/86-CX.3 Dated 11-2-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Benzene, Toluene, Benzol, Toluol etc. obtained in terms of Notification No. 75/84-C.E., dated 1-3-1984 for manufacture of solvents, diluents, thinners. End-use verification regarding. Reference is inv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1-3-1973 and the language used in the Notification No. 75/84-C.E., dated 1-3-1984 and as such end-use verification appears to be obligatory under Notification No. 75/84-C.E., dated 1-3-1984. A copy of the advice given by the Ministry of Law is enclosed for ready reference. Ministry's instructions of 1980 referred to above stand modified to this extent. Annexure Ministry of Law Justice .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... so reads as under :- "Provided that where any such exemption is subject to the intended use, the exemption in such case shall be subject to the following conditions, viz - (1) that it is proved to the satisifaction of an officer not below the rank of the Assistant Collector that such goods are used for the intended use specified in Col. 4 of the said table." 4. In the earlier Notification da .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... otification dated 1-3-1984, as soon from the words underlined in the two provisos quoted above. 7. Accordingly, even though end use verification was not necessary under the Notification dated 1-3-1973, the same appears to be obligatory under the Notification dated 1-3-1984. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X