Short-levy exemption for foam rubber lubricating pads directs non-recovery of excise and special duty under statutory power. The Government found a prevalent practice caused short-levy of excise duty and special duty on foam rubber lubricating pads used in railway wagons during the period from March 1986 to February 1989, and, invoking its statutory power, directed that so much of the portion of those duties which would have been payable but for the practice shall not be required to be paid in respect of the short-levied amounts for that period.
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Short-levy exemption for foam rubber lubricating pads directs non-recovery of excise and special duty under statutory power.
The Government found a prevalent practice caused short-levy of excise duty and special duty on foam rubber lubricating pads used in railway wagons during the period from March 1986 to February 1989, and, invoking its statutory power, directed that so much of the portion of those duties which would have been payable but for the practice shall not be required to be paid in respect of the short-levied amounts for that period.
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