Exemption notification statutory force: concession retained when sale price exceeds declared price, duty at next relevant slab. Where cigarette packages are sold at a price higher than the declared printed maximum sale price, the exemption notification issued under Rule 8 has statutory force and the duty must be determined by reading the tariff schedule together with that notification; such goods should be charged at the next relevant slab and concessional rate specified, and the notification's slab conditions govern applicability unless the notification expressly provides non operation for non compliance.
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.
Exemption notification statutory force: concession retained when sale price exceeds declared price, duty at next relevant slab.
Where cigarette packages are sold at a price higher than the declared printed maximum sale price, the exemption notification issued under Rule 8 has statutory force and the duty must be determined by reading the tariff schedule together with that notification; such goods should be charged at the next relevant slab and concessional rate specified, and the notification's slab conditions govern applicability unless the notification expressly provides non operation for non compliance.
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