Central Excise - Chapter 38 - Whether excise duty can be charged on Sodium Rosinate made from duty paid resin under the same sub-heading - Clarification regarding
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Excise liability on products under 'other' sub-heading: manufacture from duty paid like goods remains chargeable to duty. A product falling under a sub heading 'other' and manufactured from a duty paid product falling under the same sub heading 'other' is chargeable to excise duty; chargeability is determined by classification of the finished article rather than by prior duty payment of the input.
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 liability on products under 'other' sub-heading: manufacture from duty paid like goods remains chargeable to duty.
A product falling under a sub heading "other" and manufactured from a duty paid product falling under the same sub heading "other" is chargeable to excise duty; chargeability is determined by classification of the finished article rather than by prior duty payment of the input.
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