Special duty of excise imposed as an additional surcharge on excisable goods, applied alongside existing excise duties. A special duty of excise is imposed on goods chargeable under the Central Excises Act equal to ten per cent of the amount chargeable, except where a notification provides credit or reduction equal to duty already paid on inputs or the additional duty under the Customs Tariff Act; the special duty is additional to other excise duties and, until its sunset, is to be levied and collected following Central Excises Act provisions including rules on refunds and exemptions.
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 surcharge on excisable goods, applied alongside existing excise duties.
A special duty of excise is imposed on goods chargeable under the Central Excises Act equal to ten per cent of the amount chargeable, except where a notification provides credit or reduction equal to duty already paid on inputs or the additional duty under the Customs Tariff Act; the special duty is additional to other excise duties and, until its sunset, is to be levied and collected following Central Excises Act provisions including rules on refunds and exemptions.
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