Exemption of excise duty on specified rectangular iron and steel products where past administrative practice resulted in non-levy. The Government directed that the excise duty and special duty otherwise payable on rectangular iron and steel products (thickness under 3 mm; width 75-200 mm) shall not be required to be paid in respect of those products on which such duties were not levied during the period in question due to an established administrative 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 of excise duty on specified rectangular iron and steel products where past administrative practice resulted in non-levy.
The Government directed that the excise duty and special duty otherwise payable on rectangular iron and steel products (thickness under 3 mm; width 75-200 mm) shall not be required to be paid in respect of those products on which such duties were not levied during the period in question due to an established administrative practice.
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