Excise exemption for goods in the Second Schedule grants full duty relief under central excise authority. The Central Government, invoking the power under section 5A(1) of the Central Excise Act, 1944 and being satisfied it is necessary in the public interest, exempts all goods falling under the Second Schedule to the Central Excise Tariff Act, 1985 from the whole of the excise duty leviable thereon, thereby removing liability to Special Excise Duty on those Schedule-listed goods by ministerial notification.
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 exemption for goods in the Second Schedule grants full duty relief under central excise authority.
The Central Government, invoking the power under section 5A(1) of the Central Excise Act, 1944 and being satisfied it is necessary in the public interest, exempts all goods falling under the Second Schedule to the Central Excise Tariff Act, 1985 from the whole of the excise duty leviable thereon, thereby removing liability to Special Excise Duty on those Schedule-listed goods by ministerial notification.
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