Exemption for parts of headgear: past administrative non-levy prevents recovery of excise and special duties. The Central Government, being satisfied that excise and special duty on parts of headgear under the relevant tariff subheading were not levied due to a prevailing administrative practice during a past period, directed that the duties which were not levied in that period shall not be required to be paid in respect of those parts of headgear, thereby relieving taxpayers from liability for such uncollected excise and special duties for the affected items.
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Provisions expressly mentioned in the judgment/order text.
Exemption for parts of headgear: past administrative non-levy prevents recovery of excise and special duties.
The Central Government, being satisfied that excise and special duty on parts of headgear under the relevant tariff subheading were not levied due to a prevailing administrative practice during a past period, directed that the duties which were not levied in that period shall not be required to be paid in respect of those parts of headgear, thereby relieving taxpayers from liability for such uncollected excise and special duties for the affected items.
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