Excise non levy practice on medicament samples affirmed as relieving past duty payment obligations where duties were not levied. The Central Government directed that the whole of the duty of excise and the special duty of excise on samples of patent or proprietary medicaments under sub heading 3003.10 shall not be required to be paid where those duties were not levied in accordance with an established non levy practice during the specified historical period, relying on the earlier government notification and statutory powers.
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Provisions expressly mentioned in the judgment/order text.
Excise non levy practice on medicament samples affirmed as relieving past duty payment obligations where duties were not levied.
The Central Government directed that the whole of the duty of excise and the special duty of excise on samples of patent or proprietary medicaments under sub heading 3003.10 shall not be required to be paid where those duties were not levied in accordance with an established non levy practice during the specified historical period, relying on the earlier government notification and statutory powers.
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