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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>Effective rate of duty: concessional ad valorem excise treatment for specified goods subject to documentary conditions.</h1> Notification prescribes an effective rate of duty for specified excisable goods in Chapters 83-93 by exempting duty in excess of the ad valorem rates shown in the Table, subject to the Annexure conditions and the relevant Lists appended thereto; eligibility requires prescribed certifications, undertakings, proof of intended use and, in certain entries, non availability of CENVAT credit or exclusion of component values from assessable value.

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