Excise duty exemption for electronic voting machines permits supply to Election Commission to facilitate electoral deployment. The Central Government, exercising statutory exemption powers under the central excise framework and being satisfied it is necessary in the public interest, exempts a specified quantity of electronic voting machines supplied to the Election Commission from excise duty under the Tariff Schedule. The Collector of Central Excise, Hyderabad is to ensure that clearances do not exceed the authorised quantity and the exemption is subject to a prescribed expiry date.
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.
Excise duty exemption for electronic voting machines permits supply to Election Commission to facilitate electoral deployment.
The Central Government, exercising statutory exemption powers under the central excise framework and being satisfied it is necessary in the public interest, exempts a specified quantity of electronic voting machines supplied to the Election Commission from excise duty under the Tariff Schedule. The Collector of Central Excise, Hyderabad is to ensure that clearances do not exceed the authorised quantity and the exemption is subject to a prescribed expiry date.
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