Additional duty exemption for man-made fabrics short levied due to prevalent levy practice, preventing recovery for specified past clearances. Central Government directed non-recovery of a portion of additional duty of excise for specified man-made fabrics that, owing to a generally prevalent levy practice, had been charged under a different tariff heading at a lower rate during a defined past period; the direction applies only to those clearances where such short-levy occurred and relieves recovery of the additional duty that would otherwise have been payable.
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.
Additional duty exemption for man-made fabrics short levied due to prevalent levy practice, preventing recovery for specified past clearances.
Central Government directed non-recovery of a portion of additional duty of excise for specified man-made fabrics that, owing to a generally prevalent levy practice, had been charged under a different tariff heading at a lower rate during a defined past period; the direction applies only to those clearances where such short-levy occurred and relieves recovery of the additional duty that would otherwise have been payable.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
