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Central Excise - Highlights / Catch Notes

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100% EOU - non-excisable words used in second proviso to Clause ...


Interpretation of "Non-Excisable" in Clause 6 of Notification No. 22/2003-CE and Clause 3 of Notification No. 52/2003-Cus.

September 11, 2015

Case Laws     Central Excise     AT

100% EOU - non-excisable words used in second proviso to Clause 6 of Notification No.22/2003-CE, dt.31.03.2003 and Proviso to Clause 3 of Notification No. 52/2003-Cus, dt.31.03.2003 will embrace in its expression all zero rated finished goods where on account of full exemption, or Nil / Free rates, or where no rate is specified under the relevant tariffs - AT

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