Excise exemption for metal container parts recognized, directing no duty payment where duty was not levied during the specified period. The Government directs that excise duty on parts of metal containers under sub-heading 8312.12 used in manufacture of containers exempted by the 10 February 1986 notification shall not be required to be paid for parts on which duty was not levied during the period 28 February 1986 to 10 June 1987, exercising powers under section 11C of the Central Excises and Salt Act, 1944.
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 recognized, directing no duty payment where duty was not levied during the specified period.
The Government directs that excise duty on parts of metal containers under sub-heading 8312.12 used in manufacture of containers exempted by the 10 February 1986 notification shall not be required to be paid for parts on which duty was not levied during the period 28 February 1986 to 10 June 1987, exercising powers under section 11C of the Central Excises and Salt Act, 1944.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.