Rebate of excise duty for notified chewing tobacco packing machines is barred unless a government notification permits it. Rebate of excise duty on notified goods used in chewing tobacco, jarda scented tobacco and gutkha packing machines is not available where duty has been paid under the designated statutory provision governing capacity determination and duty collection, except as may be permitted under terms and conditions specified by government notification.
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.
Rebate of excise duty for notified chewing tobacco packing machines is barred unless a government notification permits it.
Rebate of excise duty on notified goods used in chewing tobacco, jarda scented tobacco and gutkha packing machines is not available where duty has been paid under the designated statutory provision governing capacity determination and duty collection, except as may be permitted under terms and conditions specified by government notification.
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