Excise exemption thresholds updated, clarifying threshold application and valuation method for DTA clearances by export-oriented units under excise rules. Amendments substitute the TABLE entries for specified serial numbers to set exemption applicability 'in excess of amount equal to' stated duty proportions and add an Explanation expressly providing that the value of goods for this purpose shall be determined in accordance with the statutory valuation provisions of the Central Excise law.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption thresholds updated, clarifying threshold application and valuation method for DTA clearances by export-oriented units under excise rules.
Amendments substitute the TABLE entries for specified serial numbers to set exemption applicability "in excess of amount equal to" stated duty proportions and add an Explanation expressly providing that the value of goods for this purpose shall be determined in accordance with the statutory valuation provisions of the Central Excise law.
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