Exemption for saltpetre excise where administrative practice led to non-levy, relieving past excise liability. Exemption is directed for the excise and special excise duties applicable to saltpetre classified under Chapters 25, 28 or 38 where an established administrative practice resulted in non-levy during the defined historical period; the Government relieves liable parties from payment of those duties in respect of saltpetre on which 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.
Exemption for saltpetre excise where administrative practice led to non-levy, relieving past excise liability.
Exemption is directed for the excise and special excise duties applicable to saltpetre classified under Chapters 25, 28 or 38 where an established administrative practice resulted in non-levy during the defined historical period; the Government relieves liable parties from payment of those duties in respect of saltpetre on which duty was not levied in accordance with that practice.
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