Excise duty non-recovery for ammonium nitrate fuel oil manufactured in cement sheds within mine precincts during a specified past period. A central government direction provides that the whole of the excise duty that would have been payable on Ammonium Nitrate Fuel Oil, manufactured by cement factories in sheds within mine precincts and intended for use in mines, shall not be required to be paid in respect of such product on which duty was not levied during the period when a prevailing administrative practice operated (from 28 February 1986 to 26 July 1988).
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 non-recovery for ammonium nitrate fuel oil manufactured in cement sheds within mine precincts during a specified past period.
A central government direction provides that the whole of the excise duty that would have been payable on Ammonium Nitrate Fuel Oil, manufactured by cement factories in sheds within mine precincts and intended for use in mines, shall not be required to be paid in respect of such product on which duty was not levied during the period when a prevailing administrative practice operated (from 28 February 1986 to 26 July 1988).
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