Self-assessment of duty requires the assessee to determine excise duty payable on excisable articles under applicable rules. The rule establishes a self-assessment regime requiring the assessee to determine and assess the excise duty payable on any excisable articles under the Articles of Jewellery (Collection of Duty) Rules, 2016.
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.
Self-assessment of duty requires the assessee to determine excise duty payable on excisable articles under applicable rules.
The rule establishes a self-assessment regime requiring the assessee to determine and assess the excise duty payable on any excisable articles under the Articles of Jewellery (Collection of Duty) Rules, 2016.
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