Excise exemption: duties on unprocessed cotton fabrics need not be paid where they were not levied under earlier notification. Directs that excise duty and special duty of excise shall not be required to be paid in respect of unprocessed cotton fabrics under sub-item 1(a) of Item 19 where, owing to a prevailing administrative practice, such duties were not levied under the notification of 15th July, 1977 for the relevant period; issued under Section 11C to relieve liability for duties omitted through that practice, subject to specified exclusions for certain fabric types and manufacturing descriptions.
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 exemption: duties on unprocessed cotton fabrics need not be paid where they were not levied under earlier notification.
Directs that excise duty and special duty of excise shall not be required to be paid in respect of unprocessed cotton fabrics under sub-item 1(a) of Item 19 where, owing to a prevailing administrative practice, such duties were not levied under the notification of 15th July, 1977 for the relevant period; issued under Section 11C to relieve liability for duties omitted through that practice, subject to specified exclusions for certain fabric types and manufacturing descriptions.
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