Excise exemption prevents recovery of unpaid duty for magnetic ferrite with binder where duty was not levied historically. The Government, invoking Section 11-C, directs that the whole excise duty which would have been payable but for the prevailing practice of non-levy on magnetic ferrite with a binder (Chapter 38) shall not be required to be paid in respect of such goods on which duty was not levied during the specified period. The direction confines retrospective relief to consignments where duty was not levied according to that 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 prevents recovery of unpaid duty for magnetic ferrite with binder where duty was not levied historically.
The Government, invoking Section 11-C, directs that the whole excise duty which would have been payable but for the prevailing practice of non-levy on magnetic ferrite with a binder (Chapter 38) shall not be required to be paid in respect of such goods on which duty was not levied during the specified period. The direction confines retrospective relief to consignments where duty was not levied according to that practice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
