Excise exemption for metal container parts confirms non-requirement to pay duty where prior practice did not levy it. The Government directs that for parts of metal containers under sub-heading 8312.12 used in manufacture of exempt metal containers, the whole of the excise duty that would otherwise have been payable shall not be required to be paid for the period 28 February 1986 to 10 June 1987 where, in accordance with a prevailing practice, such 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 exemption for metal container parts confirms non-requirement to pay duty where prior practice did not levy it.
The Government directs that for parts of metal containers under sub-heading 8312.12 used in manufacture of exempt metal containers, the whole of the excise duty that would otherwise have been payable shall not be required to be paid for the period 28 February 1986 to 10 June 1987 where, in accordance with a prevailing practice, such duty was not levied.
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