Excise duty exemption for certain unpacked food preparations and waters during specified period due to prevailing non-levy practice. The Central Government directs that the whole of the duty of excise payable under section 3 on food preparations and waters not cleared in sealed containers shall not be required to be paid in respect of such items on which the duty was not being levied during the period in accordance with the prevailing practice.
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 duty exemption for certain unpacked food preparations and waters during specified period due to prevailing non-levy practice.
The Central Government directs that the whole of the duty of excise payable under section 3 on food preparations and waters not cleared in sealed containers shall not be required to be paid in respect of such items on which the duty was not being levied during the period in accordance with the prevailing practice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.