Special duty of excise imposed in addition to existing excise duties, with temporary application and Central Excises rules applying. Imposes a special duty of excise as an additional levy on goods chargeable under the Central Excises Act and relevant government notifications, operating alongside existing excise duties. The provision is temporary with a specified cessation subject to savings for prior acts or omissions, and it requires that provisions, rules and mechanisms of the Central Excises Act, including refunds and exemptions, apply as far as possible to the levy, collection, refund and exemption of the special duty.
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.
Special duty of excise imposed in addition to existing excise duties, with temporary application and Central Excises rules applying.
Imposes a special duty of excise as an additional levy on goods chargeable under the Central Excises Act and relevant government notifications, operating alongside existing excise duties. The provision is temporary with a specified cessation subject to savings for prior acts or omissions, and it requires that provisions, rules and mechanisms of the Central Excises Act, including refunds and exemptions, apply as far as possible to the levy, collection, refund and exemption of the special duty.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
