Specification of goods under section 12: perishable, depreciable or valuable items listed for special excise treatment. Notification designates certain articles as Specified Goods under Section 110(1A) as applied to central excise, invoking perishability, depreciation over time, storage constraints and valuable nature to justify special procedural treatment. The Schedule lists ten categories: primary cells and batteries; wrist watches and components; electronic goods and spares; all paper and paper products; all food items; all drugs and medicines; cigarettes and other tobacco products; textiles; photographic films; and matches.
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.
Specification of goods under section 12: perishable, depreciable or valuable items listed for special excise treatment.
Notification designates certain articles as Specified Goods under Section 110(1A) as applied to central excise, invoking perishability, depreciation over time, storage constraints and valuable nature to justify special procedural treatment. The Schedule lists ten categories: primary cells and batteries; wrist watches and components; electronic goods and spares; all paper and paper products; all food items; all drugs and medicines; cigarettes and other tobacco products; textiles; photographic films; and matches.
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