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Central Excise - Highlights / Catch Notes

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Claim of exemption from duty on production of gold bars - What ...


Legal Interpretation: "Primary Gold" Classification Affects Duty Exemption for Gold Bars Production Using Power.

November 20, 2015

Case Laws     Central Excise     SC

Claim of exemption from duty on production of gold bars - What is significant to note that the “primary gold” is the end product which is manufactured. The entry clearly describes that when the said “primary gold” is converted from any form of gold with the aid of power into bars as well, the same would be treated as “primary gold” - SC

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