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excise tariff head for oilmill machinery. Any machinery, equipment or spare part imported into Nigeria by an industrial establishment, engaged in the exploration, processing or power generation through the utilisation of Nigerian gas, for its operation, shall be exempted from the customs duties setout in Schedule 1 .
1. The appellants were engaged in the manufacture of Steel/SGI/CI Casting/Engineering items and Wind Mill parts falling under Chapter 73 84 of the Schedule to the Central Excise Tariff Act, 1985. During the period from 200304 to 200506, the appellants availed CENVAT Credit on the Channels, Beams, Angles, Bars etc.
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Circular No. 920/10/2010Cx: New Delhi, dated the 1 st April, 2010. /90/2009CX8 () Government of India Ministry of Finance Department of Revenue (Central Board of Excise Customs) To, All Chief Commissioners of Central Excise (including LTU), All Commissioners of Central Excise (including LTU). Sir/ Madam,
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Sl. No. Description of capital goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the factory of the manufacturer Description of final products (1) (2) (3) 1.2. *** 3.
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