Excise exemption for gold potassium cyanide prevents retrospective payment of equivalent duty for goods not previously levied. The Central Government directs under section 11C that the duty of excise equivalent to the duty payable on the value of gold used in manufacture shall not be required to be paid in respect of gold potassium cyanide manufactured from gold and used in the electronic industry where that duty was not levied during the relevant historical period pursuant to the prevailing practice.
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 gold potassium cyanide prevents retrospective payment of equivalent duty for goods not previously levied.
The Central Government directs under section 11C that the duty of excise equivalent to the duty payable on the value of gold used in manufacture shall not be required to be paid in respect of gold potassium cyanide manufactured from gold and used in the electronic industry where that duty was not levied during the relevant historical period pursuant to the prevailing practice.
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