Appropriate duty requirement: exemption denied where inputs are exempt or subject to nil excise duty, altering prior clarification. Exemption notifications conditioned on the appropriate duty of excise having been paid do not apply where inputs are exempt from excise or subject to a nil rate; the Board's prior clarification treating nil-rate or exempt inputs as 'appropriate duty paid' is modified, and the same rule applies to additional customs duty.
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.
Appropriate duty requirement: exemption denied where inputs are exempt or subject to nil excise duty, altering prior clarification.
Exemption notifications conditioned on the appropriate duty of excise having been paid do not apply where inputs are exempt from excise or subject to a nil rate; the Board's prior clarification treating nil-rate or exempt inputs as "appropriate duty paid" is modified, and the same rule applies to additional customs duty.
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