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Central Excise - Highlights / Catch Notes

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Eligibility of exemption - waste steam and low boiling component ...


Eligibility for Concessional Duty on Waste Steam Hinges on Indian-Made Raw Materials, Industry Definition Key.

February 7, 2016

Case Laws     Central Excise     AT

Eligibility of exemption - waste steam and low boiling component to concessional rate of duty - the products should have been manufactured wholly out of raw material produced or manufactured in India. - the meaning to the expression 'raw material' has to be given in the ordinary well accepted connotation in common parlance of those who deal with the matter - AT

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