Exemption for polyester tops and tows - non payment of higher excise duty for specified clearance period. An exemption was directed for polyester tops and tows under sub heading No. 5501.20 cleared during the specified period, because a generally prevalent practice resulted in duty being levied at a lower rate than technically applicable; accordingly, the Central Government directed that the portion of excise duty which, but for that practice, would have been payable shall not be required to be paid in respect of those short levied clearances.
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.
Exemption for polyester tops and tows - non payment of higher excise duty for specified clearance period.
An exemption was directed for polyester tops and tows under sub heading No. 5501.20 cleared during the specified period, because a generally prevalent practice resulted in duty being levied at a lower rate than technically applicable; accordingly, the Central Government directed that the portion of excise duty which, but for that practice, would have been payable shall not be required to be paid in respect of those short levied clearances.
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