Excise duty exemption for captive DEGT/DGT consumed in polyester chip manufacture; duty not required where not levied under prevailing practice. Direction relieving payment of excise duty and special duty on Di-ethylene glycol terephthalate (DEGT) and Di-glycol terephthalate (DGT) when consumed captively in the manufacture of polyester chips, where a generally prevalent practice resulted in non-levy of those duties during the specified period; the Government directs that duties that would have been payable but for that practice shall not be required to be paid for DEGT/DGT on which duty was 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.
Excise duty exemption for captive DEGT/DGT consumed in polyester chip manufacture; duty not required where not levied under prevailing practice.
Direction relieving payment of excise duty and special duty on Di-ethylene glycol terephthalate (DEGT) and Di-glycol terephthalate (DGT) when consumed captively in the manufacture of polyester chips, where a generally prevalent practice resulted in non-levy of those duties during the specified period; the Government directs that duties that would have been payable but for that practice shall not be required to be paid for DEGT/DGT on which duty was not levied.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.