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        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.

        <h1>Excise duty changes: exemptions for lifesaving drugs and energy-saving equipment, demerit goods duty raised and a common return proposed.</h1> The Budget exempts six specified lifesaving drugs from excise duty and grants concessions for energy saving devices and plant and equipment for solar thermal projects; it raises excise duty on identified demerit goods for additional resource mobilisation, proposes rationalisation of indirect taxes, and introduces a one page common return for central excise and service tax to simplify compliance.

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