Special duty of excise imposed on excisable goods, collected in addition to existing duties and governed by excise rules. A statutory special duty of excise is imposed on goods chargeable under the Central Excises Act, read with relevant notifications, equal to five per cent of the amount chargeable, excluding cases where notifications provide exemption, credit or reduction for duty already paid on inputs; this special duty is in addition to other excise duties and, as far as practicable, the Central Excises Act and rules (including refund and exemption provisions) 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 on excisable goods, collected in addition to existing duties and governed by excise rules.
A statutory special duty of excise is imposed on goods chargeable under the Central Excises Act, read with relevant notifications, equal to five per cent of the amount chargeable, excluding cases where notifications provide exemption, credit or reduction for duty already paid on inputs; this special duty is in addition to other excise duties and, as far as practicable, the Central Excises Act and rules (including refund and exemption provisions) apply to its levy and collection.
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