Duty includes Infrastructure Cess leviable where the Export are allowed without payment of duty or procurement of goods without payment of duty for use in manufacture of export goods - Seeks to further amend notification No. 42/2001-CE(NT) dated 26.6.2001, No. 43/2001-CE(NT) dated 26.6.2001, No. 19/2004-CE(NT) dated 6.9.2004 and No. 21/2004-CE(NT) dated 6.9.2004 - 26/2016 - Central Excise - Non Tariff
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Infrastructure Cess explicitly inserted into central excise non tariff notifications, clarifying its treatment in export linked duty relief. Amendments add Infrastructure Cess, leviable under sub-clause (1) of clause 159 of the Finance Bill, 2016 and given force of law by provisional declaration, into the explanatory provisions of Notifications No. 42/2001-CE(NT), No. 43/2001-CE(NT) and No. 19/2004-CE(NT), and substitute the Explanation in Notification No. 21/2004-CE(NT) to list Secondary and Higher Education Cess and Infrastructure Cess, thereby ensuring the Infrastructure Cess is expressly recognised alongside other cesses in non-tariff duty relief contexts.
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.
Infrastructure Cess explicitly inserted into central excise non tariff notifications, clarifying its treatment in export linked duty relief.
Amendments add Infrastructure Cess, leviable under sub-clause (1) of clause 159 of the Finance Bill, 2016 and given force of law by provisional declaration, into the explanatory provisions of Notifications No. 42/2001-CE(NT), No. 43/2001-CE(NT) and No. 19/2004-CE(NT), and substitute the Explanation in Notification No. 21/2004-CE(NT) to list Secondary and Higher Education Cess and Infrastructure Cess, thereby ensuring the Infrastructure Cess is expressly recognised alongside other cesses in non-tariff duty relief contexts.
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