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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>Fuel excise rates set by Sixth Schedule impose a uniform per litre charge on petrol and diesel.</h1> The Sixth Schedule to the Finance Bill, 2018 lists motor spirit (petrol) and high speed diesel oil as specified goods and fixes a uniform per litre excise charge for each, constituting the tariff entries and statutory levy applicable to those fuels under the schedule.

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