Excise duty practice: retrospective non-recovery for battery parts where past practice omitted levy, applying to specified tariff items. Direction that excise duty shall not be required to be paid for parts of stationary batteries cleared to another factory for manufacture/assembly where a generally prevalent practice resulted in non-levy of duty prior to 8th May, 1984; relief is limited to parts under the relevant Tariff Item and to duties 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.
Excise duty practice: retrospective non-recovery for battery parts where past practice omitted levy, applying to specified tariff items.
Direction that excise duty shall not be required to be paid for parts of stationary batteries cleared to another factory for manufacture/assembly where a generally prevalent practice resulted in non-levy of duty prior to 8th May, 1984; relief is limited to parts under the relevant Tariff Item and to duties not levied in accordance with that practice.
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