Types of excise duty outlined, distinguishing basic, special, additional duties and various cesses affecting central excise taxation. Classification of Central Excise duties identifies the distinct levy categories: Basic Excise Duty (Cenvat); Special Excise Duty under schedules and special finance provisions; National Calamity Contingent Duty; Additional Duties of Excise including those for goods of special importance and textiles; sector-specific excise statutes for medical and mineral products; and levies in the form of cesses and surcharges such as education and clean energy cesses.
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Provisions expressly mentioned in the judgment/order text.
Types of excise duty outlined, distinguishing basic, special, additional duties and various cesses affecting central excise taxation.
Classification of Central Excise duties identifies the distinct levy categories: Basic Excise Duty (Cenvat); Special Excise Duty under schedules and special finance provisions; National Calamity Contingent Duty; Additional Duties of Excise including those for goods of special importance and textiles; sector-specific excise statutes for medical and mineral products; and levies in the form of cesses and surcharges such as education and clean energy cesses.
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