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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 cess on solid fuels prescribed for coal, lignite and peat under the Tenth Schedule, per tonne basis.</h1> The schedule lists tariff entries imposing an excise charge on coal, lignite and peat at a fixed per tonne rate and directs application of the Central Excise Tariff Act's Chapter, heading and General Rules for Interpretation to determine coverage, with notes reflecting later Finance Act substitutions of the prescribed rate.

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