Exemption for copper wire rods where past practice led to non-levy of excise duty; no retrospective payment required. The Central Government, satisfied that excise duty and the special duty of excise were not levied on copper wire rods manufactured from duty-paid copper wire bars under the then tariff item during the specified period due to a prevailing practice of non-levy, directs that the whole of duty of excise and the special duty of excise which would have been leviable but for that practice shall not be required to be paid in respect of such copper wire rods on which such duties were not levied.
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 copper wire rods where past practice led to non-levy of excise duty; no retrospective payment required.
The Central Government, satisfied that excise duty and the special duty of excise were not levied on copper wire rods manufactured from duty-paid copper wire bars under the then tariff item during the specified period due to a prevailing practice of non-levy, directs that the whole of duty of excise and the special duty of excise which would have been leviable but for that practice shall not be required to be paid in respect of such copper wire rods on which such duties were not levied.
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