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of <h1>Excise Duty Based on Production Capacity, Not Actual Production: High Court Decision</h1> The High Court of Andhra Pradesh held that excise duty is levied on production capacity, not actual production. The petitioner's claim for remission due ... Iron and Steel The High Court of Andhra Pradesh held that excise duty is levied on production capacity, not actual production. The petitioner's claim for remission due to a temporary closure was rejected as capacity to produce and actual production are distinct for excise taxation purposes. The petition was dismissed.
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