Determination of rate of duty now includes taxability and excisability for assessment under excise law The amendment provides that the determination of any question having a relation to the rate of duty includes the determination of the taxability or ... Summary
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.
Determination of rate of duty now includes taxability and excisability for assessment under excise law
The amendment provides that the determination of any question having a relation to the rate of duty includes the determination of the taxability or excisability of goods for the purpose of assessment, clarifying that rate-related determinations encompass whether goods are taxable or excisable for assessment purposes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.