Exemption for metal container parts may apply, suspension of coercive excise recovery pending departmental decision. The Board is examining whether component parts of metal containers fall under the same tariff classification and exemption as the finished exempted containers; meanwhile, the Board has directed that no coercive action be taken to recover excise duty on such parts used in manufacture of exempted containers until a final decision is made.
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 for metal container parts may apply, suspension of coercive excise recovery pending departmental decision.
The Board is examining whether component parts of metal containers fall under the same tariff classification and exemption as the finished exempted containers; meanwhile, the Board has directed that no coercive action be taken to recover excise duty on such parts used in manufacture of exempted containers until a final decision is made.
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