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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Excise Duty Rate Increases reshape indirect tax liabilities and extend sectoral concessions under the 2010 fiscal measures.</h1> The Finance Act 2010 increases the standard Central Excise rate on non-petroleum goods and revises specific duties across cement, automobiles, petroleum, tobacco and precious metals; introduces a Clean Energy Cess; extends and creates sector-specific exemptions and concessional rates for agriculture, environment-friendly goods, capital goods and health-sector equipment; unifies and rationalises various duty rates; withdraws selected exemptions; and enacts procedural and substantive amendments to Cenvat Credit rules, Central Excise, Customs Tariff and Settlement Commission provisions to govern valuation, credit reversal, dispute settlement and rule-making powers.

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