Special duty of excise imposed as an additional levy on excisable goods, subject to Central Excises Act provisions. A special duty of excise is levied on goods chargeable under the Central Excises Act equal to ten per cent of the amount chargeable, subject to notifications providing exemptions for credit or reduction where duty on raw materials or components has been paid; this duty is additional to other excise duties and, as far as may be, the Central Excises Act and its rules (including refunds and exemptions) apply to its levy and collection.
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 as an additional levy on excisable goods, subject to Central Excises Act provisions.
A special duty of excise is levied on goods chargeable under the Central Excises Act equal to ten per cent of the amount chargeable, subject to notifications providing exemptions for credit or reduction where duty on raw materials or components has been paid; this duty is additional to other excise duties and, as far as may be, the Central Excises Act and its rules (including refunds and exemptions) apply to its levy and collection.
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