Excise duty exemption for certain food preparations prevents retrospective levy where prior non levy practice applied. The Government directed that the whole of the duty of excise payable on food preparations intended for free distribution to economically weaker sections, which was not being levied during the specified past clearance period according to an established practice, shall not be required to be paid in respect of such clearances, thereby exempting those items from retrospective levy where the non levy practice applied.
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 exemption for certain food preparations prevents retrospective levy where prior non levy practice applied.
The Government directed that the whole of the duty of excise payable on food preparations intended for free distribution to economically weaker sections, which was not being levied during the specified past clearance period according to an established practice, shall not be required to be paid in respect of such clearances, thereby exempting those items from retrospective levy where the non levy practice applied.
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