Excise duty exemption for tapes/strips captively consumed in rope manufacture bars retrospective recovery of unpaid duties. The Central Government directed that basic excise duty and the special duty on tapes/strips under sub heading 3920.32 captively consumed in the manufacture of ropes under sub heading 5607.90, which were not levied during the period 1 March 1987 to 31 May 1989 according to a prevailing practice, shall not be required to be paid retrospectively.
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 tapes/strips captively consumed in rope manufacture bars retrospective recovery of unpaid duties.
The Central Government directed that basic excise duty and the special duty on tapes/strips under sub heading 3920.32 captively consumed in the manufacture of ropes under sub heading 5607.90, which were not levied during the period 1 March 1987 to 31 May 1989 according to a prevailing practice, shall not be required to be paid retrospectively.
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