Seeks to further amend notification No.30/2004-Central Excise dated 9.7.2004 - additional duty includes nil duty or concessional duty - 37/2015 - Central Excise - Tariff
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Appropriate duty clarified to include nil or concessional duty, ensuring these terms apply despite separate exemption notifications. The notification amends No.30/2004 Central Excise by inserting an Explanation that 'appropriate duty' and 'appropriate additional duty' include nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force.
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.
Appropriate duty clarified to include nil or concessional duty, ensuring these terms apply despite separate exemption notifications.
The notification amends No.30/2004 Central Excise by inserting an Explanation that "appropriate duty" and "appropriate additional duty" include nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force.
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