Classification error relief: excise duty not required to be paid where prevailing practice led to non-levy during the specified period. Organic surface-active agents and surface-active preparations were wrongly classified under the tariff, and a generally prevalent practice resulted in non-levy of excise duty during a specified retrospective period; the Central Government directed that the excise duty which would otherwise have been payable on those goods for that period shall not be required to be paid where duty was not levied in accordance with 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.
Classification error relief: excise duty not required to be paid where prevailing practice led to non-levy during the specified period.
Organic surface-active agents and surface-active preparations were wrongly classified under the tariff, and a generally prevalent practice resulted in non-levy of excise duty during a specified retrospective period; the Central Government directed that the excise duty which would otherwise have been payable on those goods for that period shall not be required to be paid where duty was not levied in accordance with that practice.
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