Excise duty exemption for ammonium chloride: non-recovery ordered where duties were not levied due to prevailing administrative practice. A governmental directive exempts ammonium chloride within Chapter 28, when used as fertilizer or in fertilizer manufacture, from payment of excise duty and special duty for a specified retrospective period where those duties were not levied due to a generally prevalent administrative practice; duties not levied in accordance with that practice are declared not required to be paid.
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 exemption for ammonium chloride: non-recovery ordered where duties were not levied due to prevailing administrative practice.
A governmental directive exempts ammonium chloride within Chapter 28, when used as fertilizer or in fertilizer manufacture, from payment of excise duty and special duty for a specified retrospective period where those duties were not levied due to a generally prevalent administrative practice; duties not levied in accordance with that practice are declared not required to be paid.
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