Exemption for in factory consumed parts: duty and special duty need not be paid where practice withheld excise during specified period. Central Government directed that excise duty and special duty shall not be required to be paid for parts consumed within the factory in respect of specified goods where a generally prevalent practice resulted in those duties not being levied during the relevant past period, thereby effecting a retrospective non levy for that interval in accordance with the practice.
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 in factory consumed parts: duty and special duty need not be paid where practice withheld excise during specified period.
Central Government directed that excise duty and special duty shall not be required to be paid for parts consumed within the factory in respect of specified goods where a generally prevalent practice resulted in those duties not being levied during the relevant past period, thereby effecting a retrospective non levy for that interval in accordance with the practice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
